Paneuropejska lista rajów podatkowych w walce z unikaniem i uchylaniem się od opodatkowania
The Pan-European List of Tax Havens in the Fight Against Tax Avoidance and Tax Evasion
Author(s): Alicja BrodzkaSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: lists of tax havens; European tax policy; international standards of transparency; exchange of tax information and fair tax competition
Summary/Abstract: The main purpose of the article is analyzing the EU black list initiative, aimed at neutralizing the influence of tax havens. The paper presents the Polish procedures of establishing the national black list and the mechanism of creating the 2015 pan-European list of countries that do not apply the international standards of transparency and exchange of tax information. Next, the article analyzes the consequences of the publication of the common European black list – the reactions of third countries and the future plans of the European Union, projected in order to make the fight against tax avoidance and evasion more effective. The case of Panama Papers, quoted in the last part of the article, further confirms the necessity of implementing consistent procedures and common protective measures towards the non-cooperating territories.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2016
- Issue No: 82 (1)
- Page Range: 879-890
- Page Count: 12
- Language: Polish