الجنات الضريبية وخسائر النظام الجبائي العالمي

Abstract

The study aimed to highlight the role of tax havens in promoting international tax evasion because of the advantages they provide to investors, the most important of which is confidentiality, which costs the global tax system significant losses. We relied on the descriptive analytical approach to a set of statistics on tax havens on the one hand and on the amount of losses they cause on the other. We have concluded that they play a central role in international tax evasion and money laundering, which significantly affects the tax vessels of states, which calls for international tax coordination.