Oditor, Vol. VII, No. 03/2021
COMPARATIVE ANALYSIS OF THE EFFECT OF TAX EVASION THROUGH TAX HAVENS
Dejan Karavelić[1], Vladimir Todorović[2], Kristijan Ristić[3], Danijela Karić[4], Vesna Miletić[5]
UDK: 336.227.3
336.221.4(4-672EU)
doi: 10.5937/Oditor2103051K
JEL: H26
Abstract
By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included.
In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.
Key words: tax evasion, effects of tax havens, companies.