The Economic Impact of Tax Havens on Businesses and Its Home Countries (税金避難地が企業とその母国に与える経済的影響)

Abstract:

Today, tax havens carry an important role in the world economy because its system attracts amounts of capitals in the world. This paper introduces what are tax havens, its structure, and influence in the world economy. In fact, many well-known wealthy companies and individuals are interacted with tax havens. There is a firm relationship among them. Tax havens bring benefits to offshore companies and individuals, and vice versa. They both obtain benefits from each other, which is discussed on this paper. Also, this paper refers tax havens’ profitable mechanism and means how they attract foreign capitals. In addition, this paper provides how individuals make use of tax havens to evade tax obligations on their home countries. Also, tax haven system does not have only positive influences, but has harmful impacts on the world economy. This is considered as a global issue. This paper reveals these harmful components of tax havens other countries, and figure out which elements controversial are. Then the study introduces examples of initiatives against negative effects of tax havens.

要旨:

税金避難地(タックスヘイブン)は世界の資本を魅了するそのシステムで、世界の経済において重要な役割を担っている。本論文は税金避難地とは何か、その構造、世界経済への影響を考察する。今日、世界中のよく知られている会社や富裕層が税金避難地を利用しており、そこには密接な関係性がある。税金避難地は海外の会社や個人に多くの利益をもたらすと同時に、避難地の国々も同じく利益を得る。利益をもたらす税金避難地の構造と、どう海外の資本の流れを惹きつけるのか本論文で明らかにしている。また、本論文は減税を目的に税金避難地を利用する個人の資産の運用についても言及する。タックスヘイブンは世界経済にとって良い影響のみならず、悪影響をもたらす場合がある。これは現在世界の問題の一つと捉えられている。本論文はこのような税金避難地が世界経済にもたらす利益と、世界経済を脅かす悪影響について考察する。

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