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master's thesis
Izbjegavanje plaćanja poreza
2021. urn:nbn:hr:132:740325
Helebrant, Lina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Helebrant, L. (2021). Izbjegavanje plaćanja poreza (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:740325

Helebrant, Lina. "Izbjegavanje plaćanja poreza." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:740325

Helebrant, Lina. "Izbjegavanje plaćanja poreza." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:740325

Helebrant, L. (2021). 'Izbjegavanje plaćanja poreza', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 03 October 2023, https://urn.nsk.hr/urn:nbn:hr:132:740325

Helebrant L. Izbjegavanje plaćanja poreza [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2021 [cited 2023 October 03] Available at: https://urn.nsk.hr/urn:nbn:hr:132:740325

L. Helebrant, "Izbjegavanje plaćanja poreza", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:132:740325

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Metadata
TitleIzbjegavanje plaćanja poreza
Title (english)Tax evasion
AuthorLina Helebrant
MentorEmina Jerković (mentor)
Committee memberVišnja Lachner (predsjednik povjerenstva)
Committee memberBiljana Činčurak Erceg (član povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2021-10-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Ovim radom nastoji se pojasniti globalna problematika izbjegavanja plaćanja poreza. Rad započinje definiranjem poreza i navođenjem ciljeva oporezivanja, kao svojevrsni uvod u temu. Zatim se izlaže podloga problematike, a to su otpor plaćanju poreza i porezni moral - koja su njihova obilježja, kako utječu na plaćanje poreza i kako variraju u zemljama Europe i svijeta. Središnji dio rada bavi se podjelom na nezakonitu i zakonitu poreznu evaziju. U sklopu nezakonite porezne evazije bavi se i pojmovima sive ekonomije, rada na crno te krijumčarenja. U poglavlju posvećenom zakonitoj poreznoj evaziji detaljno se analiziraju porezne oaze te njihov značajan utjecaj na globalno poslovanje. Za kraj, ističu se mjere za sprječavanje izbjegavanja plaćanja poreza te određeni koraci koje je Europska unija već poduzela po ovom pitanju. Poglavlja su uređena na način da pružaju smislen i detaljan prikaz teme uz mnoštvo primjera i statističkih podataka iz prakse.
Abstract (english)
This paper seeks to clarify the global issue of tax evasion. The paper begins with defining taxes and stating the goals of taxation, as a kind of introduction to the topic. Then, the background of the issue is presented, namely tax resistance and tax morale - what are their characteristics, how they affect the payment of taxes and how they vary in the countries of Europe and the world. The central part of the paper deals with the division into illegal and legal tax evasion. As part of the illegal tax evasion, the paper also deals with the concepts of the gray economy, undeclared employment and smuggling. The chapter on legal tax evasion analyzes tax havens in detail and their significant impact on global business. Finally, the measures to prevent tax evasion and certain steps that the European Union has already taken on this issue are highlighted. The chapters are arranged in a way that provides a meaningful and detailed presentation of the topic with a multitude of examples and statistics from practice.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:740325
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-02-09 09:30:05