| Issue |
SHS Web Conf.
Volume 83, 2020
Current Problems of the Corporate Sector 2020
|
|
|---|---|---|
| Article Number | 01041 | |
| Number of page(s) | 8 | |
| Section | Economics, Management and Finance | |
| DOI | https://doi.org/10.1051/shsconf/20208301041 | |
| Published online | 30 October 2020 | |
The Economic and Social Consequences of Tax Havens in the World
University of Economics in Bratislava, Faculty of Business management, Department of Corporate Finance, Dolnozemská 1, 851 04 Bratislava, Slovak Republic
The tax havens in the world have become the global phenomenon related tax avoidance, tax fraud and evasion and money laundering. The aim of the paper is to analyze their scope and to assess economic and social consequences of their existence in the world society, world economy, international and national tax systems. Many analyzes of the current situation and reported cases show that tax havens are threatening the stable development of the world economy, causing negative consequences of the economic, social, security and humanitarian nature of the global scale. Combating tax avoidance, tax fraud and evasion through tax havens must be stronger and more effective all around the world.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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