Comparative analysis of the effect of tax evasion through tax havens
By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Center for Economic and Financial Research, Belgrade
2021-01-01
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| Series: | Oditor |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2021/2217-401X2103051K.pdf |
| _version_ | 1811272646069846016 |
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| author | Karavelić Dejan Todorović Vladimir Ristić Kristijan Karić Danijela Miletić Vesna |
| author_facet | Karavelić Dejan Todorović Vladimir Ristić Kristijan Karić Danijela Miletić Vesna |
| author_sort | Karavelić Dejan |
| collection | DOAJ |
| description | By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax. |
| first_indexed | 2024-04-12T22:44:02Z |
| format | Article |
| id | doaj.art-ad4adf9b24fe48aba15b0c2bd8ff4f87 |
| institution | Directory Open Access Journal |
| issn | 2217-401X 2683-3476 |
| language | English |
| last_indexed | 2024-04-12T22:44:02Z |
| publishDate | 2021-01-01 |
| publisher | Center for Economic and Financial Research, Belgrade |
| record_format | Article |
| series | Oditor |
| spelling | doaj.art-ad4adf9b24fe48aba15b0c2bd8ff4f872022-12-22T03:13:36ZengCenter for Economic and Financial Research, BelgradeOditor2217-401X2683-34762021-01-0173516510.5937/Oditor2103051K2217-401X2103051KComparative analysis of the effect of tax evasion through tax havensKaravelić Dejan0Todorović Vladimir1https://orcid.org/0000-0001-9794-9527Ristić Kristijan2https://orcid.org/0000-0001-8907-1304Karić Danijela3Miletić Vesna4https://orcid.org/0000-0003-1287-5800Ministarstvo finansija, Beograd, SerbiaUniverzitet MB, Poslovni i pravni fakultet, Beograd, SerbiaUniverzitet MB, Poslovni i pravni fakultet, Beograd, SerbiaUniverzitet za poslovne studije Banja Luka, Fakultet za poslovne i finansijske studije, Banja Luka, Republika Srpska, Bosna i HercegovinaFakultet za menadžment, Sremski Karlovci, SerbiaBy looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2021/2217-401X2103051K.pdftax evasioneffects of tax havenscompanies |
| spellingShingle | Karavelić Dejan Todorović Vladimir Ristić Kristijan Karić Danijela Miletić Vesna Comparative analysis of the effect of tax evasion through tax havens Oditor tax evasion effects of tax havens companies |
| title | Comparative analysis of the effect of tax evasion through tax havens |
| title_full | Comparative analysis of the effect of tax evasion through tax havens |
| title_fullStr | Comparative analysis of the effect of tax evasion through tax havens |
| title_full_unstemmed | Comparative analysis of the effect of tax evasion through tax havens |
| title_short | Comparative analysis of the effect of tax evasion through tax havens |
| title_sort | comparative analysis of the effect of tax evasion through tax havens |
| topic | tax evasion effects of tax havens companies |
| url | https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2021/2217-401X2103051K.pdf |
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