Analýza daňových rájů a jejich dopad na daňové plánování

Abstract

In recent years, the topic of tax havens has become more and more common. Companies and entrepreneurs are increasingly using these countries with favorable tax regimes to avoid their tax liability. The thesis deals with the topic of tax havens. The aim of this work is to characterize and analyze tax havens, to analyze the techniques used by multinational companies to avoid taxes, and apply them to model examples. The thesis is processed by the method of analysis, description, deduction, and comparison. The thesis shows optimization through a loan, license fees, transfer prices, and a trust. It has been proven that the most effective technique is to use royalties. Globally, 40 % of the profits of multinational companies are diverted to tax havens, causing an average of 10 % loss in state budget revenues. At the end of the thesis, I proposed my own solution to this issue in the form of a Diverted profit tax