Analýza daňových rájů a jejich využití v mezinárodním daňovém plánování

Abstract

The aim of the diploma thesis is not only to characterize the issue of tax havens and their use in international tax planning, but also to present the most well-known techniques used by multinational entities to avoid tax obligations. Part of the work is also an estimate of the tax gap in the Czech Republic using the method introduced by the International Monetary Fund. Last but not least, it deals with the impact of COVID-19 and the war in Ukraine on tax havens. It also addresses a breakthrough - a two-pillar system that should bring a common approach to tax optimization. The basic scientific methods used in the thesis are analysis, synthesis, induction, description, explanation and comparison.