Tax Havens and Its Impact on Economic Growth
- Publisher: Vysoká škola ekonomická v Praze
Transfer Pricing; Ekonomický růst; Economic Growth; Daňové ráje; Transferové ceny; Rozvojové země; Developing Countries; Tax Havens
This thesis focuses on the effects tax havens have on both developed and developing countries. The work is presented in four chapters. The first chapter builds a framework of the subject by focusing on tax havens and the issues they create. A brief history of tax havens is discussed and essential statistics are presented. The second chapter discusses the effects tax havens have on developing countries. The link between transfer pricing and tax havens is also analyzed. The third chapter identifies the effects tax havens have on developed countries and its role in the financial crisis. The last chapter explores the current fight against tax havens and their likely impact in the future.