ANÁLISIS DE LOS EFECTOS DE LOS PARAÍSOS FISCALES EN LA ECONOMÍA DE UN PAÍS

Abstract

Tax havens are countries or territories, known as financial services centers, which at present have become one of the most used legal figures for the advantages they offer such as; The easy creation of societies, with payment of low taxes or null to the income obtained and the secrecy of information, that protect the people who are behind the societies that constitute in these so-called "tax havens", being one of the More attractive temptations the non-payment of taxes in the jurisdictions from which the income originated, leaving an easy door to tax avoidance and evasion, which has been very important to detail what encompasses Tax havens such as their mode of operation, countries denominated as such and that through analysis of the information of several authors, it has been concluded that tax havens are not harmful to the economy of the countries and where the negative is depending on their misuse of the privileges and / or advantages they offer.