Analysis of legal tax evasion in European countries

Svaka suvremena država najvećim dijelom prihode ostvaruje ubiranjem poreza. Porezi kao takvi su sredstvo kojim država financira javne rashode, te bi funkcioniranje države bez porez bilo nezamislivo. Izbjegavanje plaćanja poreza može biti zakonito te je tada riječ o zakonitoj evaziji poreza, te nezakonito kada dolazi do kršenja zakonskih propisa. Stoga mnoge zemlje primjenjuju porezne mehanizme kako bi postale konkurentnije i gospodarski stabilnije. Tako su nastale porezne oaze u kojima se plaća vrlo mali porez ili se čak uopće ne plaća. Poreznom oazom se smatra bilo koja zemlja koja omogućava imateljima da smanje svoja porezna davanja kroz upotrebu offshore tvrtki, bankovnih računa i osiguravajućih društava. Ono što je glavna karakteristika i prednost poreznih oaza jest autentičnost i tajnost podataka. Dok s druge strane nedostatak, odnosno tamna strana poreza jest financiranje terorizma, krijumčarenje, pranje novca, utaja poreza te različite malverzacije. Porezna evazija u Republici Hrvatskoj predstavlja veliki problem te porezne vlasti i odgovorne institucije nastoje spriječiti ili barem umanjiti poreznu evaziju. Najpopularnije europske porezne oaze jesu Irska koja pripada skupini poreznih oaza s poreznim opterećenjem samo na lokalne primitke, Cipar koji pripada poreznoj oazi s niskim poreznim opterećenjem i Luxembourg koji pripada posebnoj vrsti poreznih oaza. Za Republiku Hrvatsku se još uvijek ne može reći da je zemlja s poreznim utočištem, ali prema istraživanjima poreznih analitičara smatra se kako bi u budućnosti mogla postati.Every modern state has generated most of its revenue from tax collection. Taxes as such the way the state finances public distributions, and functioning states without taxes would be unthinkable. Tax evasion can be legal and then it is a matter of legal tax evasion, and illegal when there is a violation of legal regulations. This is why many countries apply tax mechanisms to become competitive and economically stable. Thus tax havens were created that paid very little tax or even paid. A tax haven is believed to be any country that allows minor losses to be created while using offshore companies, bank accounts and insurance companies. What is the main feature and advantage of tax havens is the authenticity and secrecy of the data. While with other foreign shortcomings, ie side of the tax is the financing of terrorism, smuggling, the direction of money, tax evasion on various malversations. Tax evasion in the Republic of Croatia is a major problem and the tax authorities and responsible institutions are trying to avoid or at least reduce tax evasion. The most popular European tax havens were Ireland belonging to groups of tax havens with a tax burden only on local receipts, and Cyprus belonging to a tax haven with a low tax burden and Luxembourg belonging to a special type of tax haven. For the Republic of Croatia, he still can not say that it is a country with a tax haven, but according to the researched tax analysts, it is necessary to look at how it could become in the future