TAX SHELTERS AND THE ECONOMIC SECURITY OF COUNTRIES

Abstract

Globally, tax havens have become a global phenomenon related to tax evasion, tax fraud and money laundering. The article analyzed their scope and assessed the economic and social consequences in the global society, global economy, international and national tax systems. Many analyzes of the current situation and recorded cases show that tax havens threaten the sustainable development of the world economy, causing negative consequences of a global economic, social, security and humanitarian nature. The fight against tax evasion, fraud and evasion through tax havens needs to be stronger and more effective worldwide.