Komparativna analiza efekta evazije poreza preko poreskih rajeva

Dejan Karavelić,Vesna Miletić,Kristijan Ristić,Vladimir Todorović,Danijela Karić

doi:10.5937/oditor2103051k

Abstract

By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.

Highlights

All EU member states and most other countries in the world, tax company profits
Tax rate analysis for companies in EU countries and tax havens We will look at tax rates of some of the EU countries and prove why 2019)
The following graphs show the share of tax liability and real profit for a company operating in France and Bulgaria

Summary

Uvod i nije u skladu

Na dobit (diferencirane poreske osnovice i poreske stope), kao i posledice ove situacije na nivou i raspodele poreza(Radu, 2012; Raitasuo, 2021). ). Na osnovu profit iznosio bi 66.670,00 evra(Rockenbach et al, 2021). Poslednja kolumna ovog grafika predstavlja stopu poreza na dobit za korporacije koje posluju preko poreskih rajeva. Navedena kolumna je ''nevidljiva'', iliti prazna, a glavni razlog tome je stopa poreza na dobit koja iznosi 0 %(Menkhoff & Miethe, 2019. Izvor: www.fatf-gafi.org poslovanja ima izuzetno velike posledice po zemlje u razvoju, ali i za razvijene zemlje(Annuar et al, 2014 velike finansijske centre (Singapur) i time izbegnu poreske obaveze u svojim profita i rastu poslovanja, stoga profit prebacuju u u poreske rajeve i time izbegavaju bilo kakve poreske obaveze na ime profita(Gul et al, 2020). Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects. Journal of Cleaner Production 204: 542-552, 19. www.europa.eu

COMPARATIVE ANALYSIS OF THE EFFECT OF TAX EVASION THROUGH TAX HAVENS

Introduction

Conclusion

Literature