Tax evasion

Ovim radom nastoji se pojasniti globalna problematika izbjegavanja plaćanja poreza. Rad započinje definiranjem poreza i navođenjem ciljeva oporezivanja, kao svojevrsni uvod u temu. Zatim se izlaže podloga problematike, a to su otpor plaćanju poreza i porezni moral - koja su njihova obilježja, kako utječu na plaćanje poreza i kako variraju u zemljama Europe i svijeta. Središnji dio rada bavi se podjelom na nezakonitu i zakonitu poreznu evaziju. U sklopu nezakonite porezne evazije bavi se i pojmovima sive ekonomije, rada na crno te krijumčarenja. U poglavlju posvećenom zakonitoj poreznoj evaziji detaljno se analiziraju porezne oaze te njihov značajan utjecaj na globalno poslovanje. Za kraj, ističu se mjere za sprječavanje izbjegavanja plaćanja poreza te određeni koraci koje je Europska unija već poduzela po ovom pitanju. Poglavlja su uređena na način da pružaju smislen i detaljan prikaz teme uz mnoštvo primjera i statističkih podataka iz prakse.This paper seeks to clarify the global issue of tax evasion. The paper begins with defining taxes and stating the goals of taxation, as a kind of introduction to the topic. Then, the background of the issue is presented, namely tax resistance and tax morale - what are their characteristics, how they affect the payment of taxes and how they vary in the countries of Europe and the world. The central part of the paper deals with the division into illegal and legal tax evasion. As part of the illegal tax evasion, the paper also deals with the concepts of the gray economy, undeclared employment and smuggling. The chapter on legal tax evasion analyzes tax havens in detail and their significant impact on global business. Finally, the measures to prevent tax evasion and certain steps that the European Union has already taken on this issue are highlighted. The chapters are arranged in a way that provides a meaningful and detailed presentation of the topic with a multitude of examples and statistics from practice