Charakterystyka centrów finansowych offshore – tzw. rajów podatkowych

• Authors: Piotr Wiśniewski

Title variants

EN

OFFSHORE FINANCIAL CENTRES

• Languages of publication: PL

Abstracts

EN

The aim of this article is to introduce the concept of offshore financial centres (so - called „tax havens”). The first section briefly reviews definitions and characteristics of a tax haven. Next, the categorisation of offshore financial centres is presented. The last section examines financial and economic competitiveness of offshore financial centres. In the context of the EU’s fiscal harmonisation special attention is given to overseas territories of EU member states that can be classified as offshore financial centres.

Keywords

EN

financial policy; fiscal policy; offshore financial centre; tax haven; fiscal harmonisation

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2012
• Issue: 3(31)
• Pages: 183-204

Contributors

author

Piotr Wiśniewski

• Doktor nauk ekonomicznych, adiunkt w Katedrze Finansów Przedsiębiorstwa Szkoły Głównej Handlowej w Warszawie