COMPARATIVE ANALYSIS OF THE EFFECT OF TAX EVASION THROUGH TAX HAVENS

Authors

  • Dejan Karavelić Ministry of Finance, Belgrade, Republic of Serbia Author
  • Vladimir Todorović MB University, Faculty of Business and Law, Belgrade, Republic of Serbia Author
  • Kristijan Ristić MB University, Faculty of Business and Law, Belgrade, Republic of Serbia Author
  • Danijela Karić University of Business Studies Banja Luka, Faculty of Business and Financial Studies, Banja Luka, Republic of Srpska, Bosnia and Herzegovina Author
  • Vesna Miletić Faculty of management, Sremski Karlovci, Republic of Serbia Author

DOI:

https://doi.org/10.5937/Oditor2103051K

Keywords:

tax evasion, effects of tax havens, companies

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.

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Published

2021-12-31

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Articles

How to Cite

Karavelić, D., Todorović, V., Ristić, K., Karić, D., & Miletić, V. (2021). COMPARATIVE ANALYSIS OF THE EFFECT OF TAX EVASION THROUGH TAX HAVENS . Oditor, 7(3), 51-66. https://doi.org/10.5937/Oditor2103051K

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