通过避税港偷税漏税的效果比较分析

Oditor Pub Date : 2021-01-01 DOI:10.5937/oditor2103051k

Dejan Karavelić, V. Todorović, Kristijan Ristić, Danijela Karić, V. Miletić

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引用次数: 2

摘要

通过观察当今最著名的避税天堂，我们将注意力转向研究，这些研究将显示避税天堂对逃税的真正问题和影响。对于上述研究，我们将使用比较分析，其中欧盟国家和避税天堂国家的税收制度将包括在内。在所有现代国家，个人和企业所得税都是国家预算收入最安全的来源之一。最重要的直接税是个人所得税(税)和企业所得税。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Comparative analysis of the effect of tax evasion through tax havens

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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来源期刊

Oditor

自引率

0.00%

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审稿时长

12 weeks