TFL Vsebine / Revija Poslovodno računovodstvo

Za davčne oaze, offshore finančne centre in tajne jurisdikcije ne obstaja enotna definicija. Skupno jim je to, da predstavljajo sredstvo, ki bogatim posameznikom in podjetjem omogoča, da prenesejo denar in se s tem izognejo plačilu davka v domači državi. Glavni razlogi, zakaj se ljudje odločajo za davčne oaze, so odsotnost davkov, finančna in bančna zaupnost ter pomanjkanje transparentnosti. Ločimo davčno izogibanje in davčne utaje. Davčna utaja je nezakonita dejavnost, katere cilj je namerna izognitev plačilu davčne obveznosti, medtem ko je davčno izogibanje zakonita, a neprimerna uporaba davčnega sistema za zmanjšanje davčnih obveznosti.

There exists no uniform definition on tax havens, offshore financial centres and secrecy jurisdictions. What they have in common is that they represent a means for wealthy individuals and companies to transfer money and avoid paying taxes in their home countries. The main reasons why people choose tax havens are no or only nominal taxes, financial and banking secrecy and lack of transparency. There is a difference between tax evasion and tax avoidance. Tax evasion is an illegal activity the goal of which is an intentional evasion of tax liabilities while tax avoidance is a legal but inappropriate usage of the tax system with the goal of reducing tax liabilities.