Analýza vývoje a možnosti využívání daňových rájů

Abstract

The diploma thesis is focused on the analysis of the development of tax havens and the possibilities of their use in tax optimization. First, the basic properties of tax havens, their historical development and impacts on the global economy are characterized. The following is the issue of international tax planning and tax-advantaged entities that can participate. The last part presents frequent techniques of tax avoidance, important cases and companies, which are discussed in connection with tax havens. Based on this information, model examples of tax optimization are prepared using tax havens. The possibilities of combating these areas are also mentioned here. The basic scientific methods used in the diploma thesis are analysis, synthesis, induction, description, explanation and comparison.