Ekonomický a právny význam daňových rajov

• Authors: Slavomír Dolinský

Title variants

EN

The economic and legal significance of tax havens

• Languages of publication: SK EN

Abstracts

EN

Firms are known for their effort to achieve maximum profit which is demonstrated in the thinking of their owners. One of the areas that can help to achieve this aim is international tax planning. The Slovak Republic has implemented tax standards in accordance with the standards of the European Union and OECD. That is why the entrepreneurs wanting to avoid their tax and to reduce their costs are forced to look for other solutions. Companies are established and transferred to countries with minimum tax rate and the high level of secrecy. The problem could be the perception of tax havens as something that is not desirable or even legal.

Keywords

EN

tax haven; tax planning; tax system; protection of assets; offshore structure; selection of bank

• Publisher: Instytut Studiów Międzynarodowych i Edukacji Humanum
• Journal: Społeczeństwo i Edukacja. Międzynarodowe Studia Humanistyczne
• Year: 2012
• Issue: 2
• Pages: 273-292

Contributors

author

Slavomír Dolinský