TAX EVASION

Suvremena država poznaje niz poreznih oblika kojima je omogućeno oporezivanje svih pokazatelja ekonomske snage. Međutim, rastom poreznog tereta povećava se i otpor plaćanju poreza. Usporedno s razvojem poreznih oblika, ljudi su razvijali različite legalne i ilegalne načine izbjegavanja plaćanja porezne obveze. U radu se definiraju različite vrste i oblici porezne evazije i teško su mjerljivi jer je teško izmjeriti gubitke. Jedan od načina utaje poreza je pohranjivanje dobiti u poreznim oazama s vrlo niskom ili nultom poreznom stopom. Može biti zakonita i nezakonita, ovisi o brojnim čimbenicima, a s poreznom evazijom usko je vezan porezni moral. Porezna evazija, posebice ona ilegalna, ozbiljan je problem za Hrvatsku, stoga i novu poreznu reformu treba razmatrati u kontekstu porezne evazije. U ovom radu analiziraju se pojmovi poreza i porezne evazije te njihov utjecaj na društvo u cjelini.The modern state knows a number of tax forms that allow the taxation of all indicators of economic strength. However, with the growth of the tax burden, the resistance to paying taxes also increases. In parallel with the development of tax forms, people have developed various legal and illegal ways to avoid paying taxes. The paper defines different types and forms of tax evasion and is difficult to measure because it is difficult to measure losses. One way of tax evasion is to store profits in tax havens with very low or zero tax rates. It can be legal or illegal, it depends on a number of factors, and tax morality is closely linked to tax evasion. Tax evasion, especially illegal evasion, is a serious problem for Croatia, so the new tax reform should be considered in the context of tax evasion. This paper analyzes the concepts of tax and tax evasion and their impact on society as a whole