Příčiny odchodu českých společností do daňových rájů

Abstract

This diploma thesis brings an overview of individual countries being considered the tax havens. The aim of the thesis is to find out the main reasons, which motivate the Czech businessmen to leave for those tax paradises. The diploma thesis is divided into four fundamental chapters. In the first chapter, there are common aspects of tax havens determined as well as reasons motivating to transfer finances to those centers. The method of international planning supporting the business subjects in the field of tax burden is also the part of the first chapter. The second chapter is focused on the elements helping the business subjects to make decision which particular tax havens to choose. Among such elements authorized person, advisors, providers, regulators, banks, companies’ registers, third person and business form are. The third chapter deals with particular business options alias the forms of tax havens - offshore and onshore companies. The last chapter is devoted to practical part of this thesis. The analysis of tax havens being used the most by Czech companies, is provided here based on research data of company Bisnode as well as the main reasons for leaving for tax havens are evaluated.