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Davčne oaze so države z veliko stopnjo tajnosti, ki imajo ugodne ali ničelne davčne obremenitve za tuja podjetja. V sami medsebojni konkurenci se odločajo za razvoj na posameznih področjih. V davčne oaze se steka ogromno finančnih sredstev, ki so lahko pridobljena na legalen ali kriminalen način. Tako se tudi v Slovenji srečujemo s pojavom transakcij v davčne oaze. Čeprav je Slovenija ena od najbolj varnih držav, se srečujemo s kriminaliteto belih ovratnikov in utajo davkov. Zato je bil namen diplomske naloge v teoretičnem delu predstaviti osnovne pojme, vezane na davčno oazo, vrste davčnih oaz in samo njihovo zlorabo. Cilj v empiričnem delu je bil ugotoviti, ali se posamezniki in podjetja odločajo za prenos finančnih sredstev v davčne oaze, da bi se izognili plačevanju davkov. Zanimalo nas je tudi, kakšni so ukrepi Slovenije v boju proti davčnim oazam in utaji davkov. Ugotovili smo, da je večina transakciji, ki so izvedene v davčne oaze, izpeljana zaradi izogibanja plačevanju davkov. Ugotovili smo tudi, da je slovenska zakonodaja v boju proti davčnim oazam dobra, saj smo po mednarodni oceni ena najbolj varnih in transparentnih držav. Vendar smo mnenja, da ne glede na slednji podatek, potrebujemo konstantno izvajanje inšpekcijskih nadzorov, sprememb v zakonodaji in sankcioniranje kršitev. Tax havens are high-security countries with favorable or zero tax burdens for foreign companies. In mutual competition, they decide to develop on individual areas. In tax havens there is a huge amount of financial resources that can be obtained in a legal or criminal way. Thus, in Slovenia, we are faced with the phenomenon of a transactions in tax havens. Despite the fact that Slovenia is one of the safest countries, we are faced with the crime of white collars and tax evasions. Therefore, the thesis was intended to present the basic concepts related to the tax haven, types of tax havens and their abuse only in the theoretical part. The goals in the empirical work were to determine whether individuals and businesses decide to transfer funds to tax havens in order to avoid paying taxes. I was also interested, what Slovenia's actions are in the fight against tax havens and tax evasion. We found that most of the transactions that are carried out in tax havens for the avoidance of payment taxes. We also found that Slovenian legislation in the fight against tax havens is good, because, according to the international assessment, we are one of the most safe and transparent countries. However, we believe that, regardless of the previous findings, we need the constant implementation of inspections, changes in legislation and the sanctioning of violations. |
