Oditor, Vol. IV, No. 02/2018

Stevan Dejović[1]

Date received: 20.06.2018.
Date accepted: 12.07.2018.

UDK: 336.227.3
JEL: H26


Drastic degradation and the fact that more and more in the world try to avoid the obligations of taxpayers towards the state, the main reason for selecting tax regimes as a subject of research. The tax system is the basis for financing the state cash register of any modern state. In contrast, taxpayers are trying to ease their tax burden as much as possible, regardless of whether they operate on a national or international level. From the very beginning of taxation, tax evasion or avoidance of tax payments also occurred.
The methodology used in the paper is typical for research in the field of social sciences and includes analysis, synthesis, comparative, inductive and historical analysis, using relevant domestic and foreign sources. The survey shows the history of the creation of tax paradise, characteristics and types of tax paradise, as well as the role of the Organization for European Cooperation and Development in taxation operations.

Key words: tax paradise, tax evasion, offshore company.

[1] Stevan Dejovic, Serbian Armed Forces, Central logistic base, 1. Warehouse Battalion, Mije Kovačevića no. 5, Belgrade, Serbia, Phone: +381 64 176 27 03, E-mail: stju.yzfr1@gmail.com