Czy optymalizacja podatkowa może być szkodliwa? Rozważania na temat skutków funkcjonowania centrów usług finansowych typu offshore (OFC), czyli tzw. r
Can tax optimization be harmful? Deliberations on the effects of Offshore Financial Centers (OFC), or so-called tax heavens

Summary/Abstract: In this paper the author describes, estimates and formulates prognosis related to the so-called tax optimization carried out in the area of Offshore Financial Centers, popularly known as tax heavens. The text presents numerous definitions, characteristics and typology of the jurisdiction of this kind and the most important reports and analysis of the financial implications associated with their operation, led by the research of OECD, Tax Justice Networks and International Consortium of Investigative Journalist (ICIJ). The actions of some governments especially of the USA, Great Britain, France and Russia are also diagnosed, reaching towards increasing supervision, control and transparency of tax heavens and reducing the procedure of “harmful tax competition”. The article presents the conclusions of the problem for Poland too.

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