Legalizace výnosů z trestné činnosti – daňové ráje

Abstract

The bachelor thesis is focused on the legalization of proceeds from criminal activity, specifically on tax havens. The aim of the thesis is to highlight the issue of tax havens and evaluate the position of individual organizations in the framework of preventing the creation of tax havens. Based on these facts, the work aims to recommend changes and modifications in the field of combating tax havens. In the theoretical part, the concepts and contexts related to the separate legalization of proceeds from criminal activities and the financing of terrorism are first defined. Within this section, money laundering procedures are described in detail, supplemented by specific cases, and the whole fact is rounded off by the fight against money laundering. Subsequently, the issue of tax havens appears in the theoretical part. Tax havens are divided here according to the tax benefits they offer. Furthermore, this term is explained in the general characteristics. The whole section is completed by a set of ways and possibilities of using tax havens. The practical part contains an evaluation of the positions of organizations fighting against tax havens, supplemented by recommendations for changes and improvements in this area.