KOMPARATIVNA ANALIZA EFEKTA EVAZIJE POREZA PREKO PORESKIH RAJEVA
DOI:
https://doi.org/10.5937/Oditor2103051KKljučne reči:
evazija poreza, efekti poreskih rajeva, kompanijeApstrakt
Sagledavanjem najpoznatijih poreskih rajeva današnjice, pažnju usmeravamo na istraživanje kojim će se uvideti stvarni problemi i uticaj poreskih rajeva na evaziju poreza. Za navedeno istraživanje koristićemo komparativnu analizu u kojoj će biti uključen poreski sistem zemalja EU i zemalja poreskih rajeva.
U svim modernim državama porez na dohodak građana i porez na dobit predstavljaju jedan od najsigurnijih izvora prihoda državnog budžeta. Najznačajniji direktni porezi su porez na dohodak građana (porez) i porez na dobit (porez na dobit).
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