Daňové režimy a jejich využití

Abstract

The subject of this bachelor thesis is the issu of tax havens and its influency ekonomy. Tax havens are used by leading firms, banks and financial institutions. They are divided into onshore and offshore companies. Offshore companies each year based on tens of thousands. As for the onshore, these are not unlike placed offshore in tax havens, but in domestic economies. The work deals with the causes of domestic capital outflows to tax havens, the principles of operation of these countries, possibilities of use of tax havens and conditions to be met for the location of firms in these offshore jurisdictions. The work was conducted, a description of what the effects of tax havens on the economy and state budget and the OECD's efforts to abolish these jurisdictions. "For orientation, there were also given specific examples of tax havens that enable their comparison.