The Economic and Social Consequences of Tax Havens in the World

The Economic and Social Consequences of Tax Havens in the World

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 nat...

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Main Author: Lénártová Gizela
Format: Article
Language:English
Published: EDP Sciences 2020-01-01
Series:SHS Web of Conferences
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2020/11/shsconf_appsconf2020_01041.pdf
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spelling doaj-864ad6cc606e49a4b404e34d5d89a7882021-04-02T17:09:31ZengEDP SciencesSHS Web of Conferences2261-24242020-01-01830104110.1051/shsconf/20208301041shsconf_appsconf2020_01041The Economic and Social Consequences of Tax Havens in the WorldLénártová Gizela0University of Economics in Bratislava, Faculty of Business management, Department of Corporate FinanceThe 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.https://www.shs-conferences.org/articles/shsconf/pdf/2020/11/shsconf_appsconf2020_01041.pdf
collection DOAJ
language English
format Article
sources DOAJ
author Lénártová Gizela
spellingShingle Lénártová Gizela
The Economic and Social Consequences of Tax Havens in the World
SHS Web of Conferences
author_facet Lénártová Gizela
author_sort Lénártová Gizela
title The Economic and Social Consequences of Tax Havens in the World
title_short The Economic and Social Consequences of Tax Havens in the World
title_full The Economic and Social Consequences of Tax Havens in the World
title_fullStr The Economic and Social Consequences of Tax Havens in the World
title_full_unstemmed The Economic and Social Consequences of Tax Havens in the World
title_sort economic and social consequences of tax havens in the world
publisher EDP Sciences
series SHS Web of Conferences
issn 2261-2424
publishDate 2020-01-01
description 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.
url https://www.shs-conferences.org/articles/shsconf/pdf/2020/11/shsconf_appsconf2020_01041.pdf
work_keys_str_mv AT lenartovagizela theeconomicandsocialconsequencesoftaxhavensintheworld
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