INTEGRALNI POGLED NA DAVČNE OAZE IZ PERSPEKTIVE FINANČNE KRIZE V ZAČETKU TRETJEGA TISOČLETJA

• Main Author: Ferletič, Larisa
• Other Authors: Jagrič, Vita
• Format: Bachelor Thesis
• Language: Slovenian
• Published: L. Ferletič 2013
• Subjects: davčne oaze; davčna utaja; davčne stopnje; davčna zakonodaja; davčni ukrepi; davčna morala; reševanje krize; tax oases; tax evasion; tax rates; tax laws; tax measures; tax morality; crisis intervention; info:eu-repo/classification/udc/336.22; sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=42295; https://dk.um.si/Dokument.php?id=59031&dn=; https://plus.si.cobiss.net/opac7/bib/11556636?lang=sl

V diplomskem seminarju sem skušala prikazati integralni pogled na davčne oaze ter njene učinke na trenutno finančno in gospodarsko krizo v Evropi in Sloveniji. Opozorila sem na prednosti in pomanjkljivosti reševanja te problematike ter podala svoje videnje in ukrepe za njihovo omejitev. Dejstvo je, da so davčne oaze eden izmed poglavitnih krivcev slabljenja gospodarstva, kljub temu pa jih odpravit ne bo mogoče. Potrebno bo poskrbeti za čim večjo transparentnost nad sredstvi, napisati ustrezne zakone in vzpodbuditi posameznike k večji moralni zavesti, temeljito razmisliti in doreči ključne korake in ukrepe, ki bodo zalegli na svetovni ravni in ne samo v Sloveniji. Kot država smo samostojni, vendar mnogokrat premajhni, da bomo sami zmogli rešiti nastalo situacijo. Potrebna bo skupna moč in volja, kot je to bilo leta 1991. Vzdušje je bilo napeto in ob osamosvojitveni slovesnosti je prvič uradno zazvenela Zdravljica. Milan Kučan, takratni predsednik republike in slavnostni govornik na slovesnosti je izrekel zgodovinske besede: »Nocoj so dovoljene sanje. Jutri je nov dan.« Danes, po 22-ih letih samostojne, demokratične in suverene države Republike Slovenije se postavlja vprašanje, kje so te sanje. Vzdušje je še bolj napeto tako v političnem, gospodarskem kot finančnem sektorju. Kako močan je bil pohlep, da je prevladal nad sanjami, ki so se povsem razblinile. Po 22-ih letih delavec nima več nobenih pravic, socialnega varstva, dela za minimalno plačo ter je izkoriščen z namenom bogatenja posameznikov. Danes, ko je na cesti približno 120.000 nezaposlenih in ko človek ne najde ustreznih besed za nastalo situacijo. Morda jo lahko opiše beseda vakuum prostor, v katerem ni molekul niti atomov. Dnevno poslušamo nova in nova razkritja o določenih aferah, vidimo dokaze in dejstva, in kljub temu še vedno vakuum. Tisti, ki imajo moč za spremembe, le čakajo in z velikimi očmi opazujejo dogajanje. Dokler bosta pohlep in želja po vladavini glavno vodilo ljudstva, noben ukrep, nobena pomoč in nobena reforma ne bosta pripomogli k bistvenim spremembam. In this seminar I attempted to present an integral view on tax oasis and their effect on the current financial and economic crisis in Europe and Slovenia. I noted the positive and negative sides of the plans for recovery and invested my own personal opinion on the limitation of recovery plans. Without a doubt, tax oases are a primary factor for the weakening of the economy but getting rid of them might be impossible. Measures will have to be taken to ensure transparent assets, enforce certain laws and encourage individuals to morality. We need to figure out the final steps and measures that will be on a global scale and not only in Slovenia. As a country we are independent but many times too small to fix the current situation. It is going to take a united power and will as we had in 1991. The atmosphere was very tense. For the first time after being independent, we hear our anthem – Zdravljica. Milan Kučan who was then president of our republic had a ceremonial speech where he said the historical saying ''Tonight dreams are allowed. Tomorrow is a new day.'' (M. Kučan, 1991) Today, after 22 years of an independent, democratic and sovereign country, we ask ourselves where those dreams are. The air is as tense as ever in not only the political sector but also in economy and finance. How strong must the greed have been to rule over the dreams that have now been shattered? We currently live in a country where many workers do not have social security, work for minimal pay and get exploited so others can get even richer. Today, there are more than 120.000 unemployed people in our small country, there are no words to be said about the chaotic situation that we are in. We live in a vacuum, more and more problems are being revealed but no one does anything about it. Every day we hear about new unravelling evidences of political scandals yet stagnation continues. Those that actually have the power to change things, stand and watch with wide open eyes. Until greed and the desire for ruling are key components of our society, no help, measures or reforms will not allude to any significant improvement.