V času gospodarske globalizacije in vzpostavitve globalnega trga imajo davčne oaze pomembno vlogo v svetovni ekonomiji. Delo diplomskega seminarja obravnava delovanje davčnih oaz, davčno okolje v Sloveniji ter njegovo primerljivost z izbranimi davčnimi oazami. Glavni namen je tako analizirati davčne sisteme konkretnih jurisdikcij in ugotoviti, katere so glavne razlike, ki obdavčitev v določeni davčni oazi naredijo privlačnejše od obdavčitve v Sloveniji in zaradi česar se kapital seli v tujino. Najprej predstavimo, kaj davčne oaze sploh so in kakšen vpliv imajo na svetovno ekonomijo, sledi predstavitev slovenskega davčnega okolja, kjer se omejimo na davek od dohodka pravnih oseb, nato pa analiziramo še davčne sisteme izbranih jurisdikcij. ; Tax havens play an important role in the global financial system in times of economic globalization and the establishment of a global market. Through the thesis, we have studied how tax havens operate, tax environment in Slovenia and its comparability with selected tax havens. The focus was to analyze the tax systems of specific jurisdictions in order to identify the main differences in taxation among certain tax havens in comparison with Slovenia that make tax haven more appealing but also cause capital flight. In the beginning, we introduce what tax havens are and what is their effect on the global economy, following is description of Slovenian tax environment through corporate tax and lastly there is the analysis of tax systems of selected jurisdictions.