TAX HAVENS AND MEASURES AIMED AT THEIR PREVENTING

Utaja poreza je izbjegavanje plaćanja porezne obveze koje država definira zakonom. Utaje poreza sežu još u doba Antičke Grčke, a svoj vrhunac dosegnule su u vrijem Prvog Svjetskog rata. Nakon dosegnutog vrhunca nikada nisu izgubile na atraktivnosti. Zbog toga su određene male države uvidjele mogućnost osnaživanja vlastitog gospodarstva proglašavanjem vlastitog područja poreznom oazom. Porezne oaze danas služe za legalno izbjegavanje plaćanja poreza, ali i kriminalne radnje. Domicilne države poslovanja trpe velike gubitke u državnom proračun, ali se i sukobljavaju s nemogućnošću kažnjavanja kriminalnih radnji. Da bi porezne oaze predstavljale pozitivno ekonomsko rasterećenje nužno ih je pravno i ekonomski bolje definirati, kako bi se izbjegla nelojalna konkurencija i kriminalne radnje poput pranja novca i utaje poreza.Tax evasion is to avoid paying a tax liability that the state defines by law. Tax evasion dates back to ancient Greece and peaked during World War I. After reaching their peak, they never lost their attractiveness. Because of this, certain small states saw the possibility of strengthening their own economy by declaring their own area a tax haven. Tax havens are used today to legally avoid paying taxes, as well as criminal acts. The domicile states of business suffer large losses in the state budget, but they also clash with the inability to punish criminal acts. Tax havens are a positive economic burden, but it is necessary to define them legally and economically better in order to avoid unfair competition and criminal activities such as money laundering and tax evasion