HARMFUL TAX COMPETITION AND TAX HAVENS: TAX EVASION, TAX AVOIDANCE AND MONEY LAUNDERING ROLE OF TAX HAVENS
ZARARLI VERGİ REKABETİ VE VERGİ CENNETLERİ: VERGİ CENNETLERİNİN VERGİ KAÇIRMA, VERGİDEN KAÇINMA VE KARA PARA AKLAMADAKİ ROLÜ

Author : Serdar ÖZTÜRK -- Özlem ÜLGER
Number of pages : 118-135

Abstract

Harmful tax competition aims to attract foreign capital through the reduction of tax rates and a structure that causes the incorrect allocation of resources in the world. One of the reasons for the increase in harmful tax competition in the world are tax haven. Tax havens are more than seventy years has been in existence in the World. But still everyone agree on a definition that is difficult to say. Tax havens have very low tax rates and some ease with related to tax are special places. They were arranged so as to attract foreign investors. Increased international competition to businesses and i

Keywords

Tax Havens, Harmful Tax Competition, Struggling with Tax Havens, Tax Evasion, Tax Avo

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