Paraísos fiscais: os porquês de sua existência em um mundo globalizado

Abstract

What are tax havens? Where did they come from? How do they affect the world? These are just some of the questions that this study tackles. Through examination of tax havens in an impartial way, it seeks to compact common knowledge and offer it for future studies. The objectives are clear: summarize the main elements of the important discussion about tax havens and show how such territories are not a recent innovation. The structure of this study is as follows, from beginning to end: overview of the origins and history of tax havens; functioning of tax shelters and taxation; analysis of the advantages of tax shelters and offshore companies; analysis of the problems created by the refuges, and the immoral and criminal practices that occur in them; entry into the international tax scenario and its legislation; analysis of proposals, material or otherwise, and how they would affect tax havens and the world economy; concluding with a presentation of the main implications and compilations of this work. This study is mostly done through detailed bibliographic research, reaffirming its goal to accumulate data and form a sort of useful collection. The study also seeks to find out appropriate solutions to certain problems related to tax havens, such as their presence and influence world, for example. The method used is mainly deductive, utilizing pre-existing premises and studies; in the course of this study, it is discovered how tax havens have been taking root in the international economy since their conception, how they act in the international environment, the benefits they bring, the financial losses they cause, and the attempts by countries and international organizations to control these places through international tax measures and treaties, eventually concluding that, for the time being, there is no definitive solution to these privileged spaces, but that there must be a renewed interest in the subject so that this may eventually cease to be true.