Influence Of Tax Havens On The Functioning Of Developing And Developed Countries

This article discusses the impact of tax havens on developing and developed countries. Economic research in this area has proved that tax havens not only play a key role on the international capital market, but above all are responsible for the internationalisation of economic activity on a global scale. Representatives of theory, practitioners and regulators for decades conducted research related to the assessment of the impact of tax havens on...