Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, nonetheless they emerged originally on europian soil and on the ruins of british empire. Classical accusation argues, the tax havens are supposed to earn on luring foreign capital that is enabled to evade taxation and by that they breach the balance of national budgets and tax justice in developed countries, enwiden social imbalance and speed up global tax competition. There are many forms of tax avoidance via tax havens: transfer pricing, holding structures, trusts, foundations or offshore business. Although many of these forms remain illegal, for certain other ones the states are the ones responsible for - e.g. generous web of double tax treaties. Global shortage to national budgets is estimated at around 3% of total revenues. Tax competition exists and global tax rates are in fact decreasing, however national tax revenues are, in absolute terms, rising. Because of this ambiguous effect on global economy and near impossibility to distinguish "real" tax havens, the developed countries are choosing rather careful policy to the tax havens and concentrate on negotiations and concluding TIEA's.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:311305 |
| Date | January 2012 |
| Creators | Martínek, Ondřej |
| Contributors | Hraba, Zdeněk, Borkovec, Aleš |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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