Stručni rad
https://doi.org/10.51650/ezrvs.19.1-2.12
Challenges and Global Implications in Addressing Tax Havens
Vlasta Roška
orcid.org/0000-0002-6134-9068
; Libertas međunarodno sveučilište, Zagreb, Hrvatska
Sara Soldo
orcid.org/0000-0002-7853-6572
; Libertas međunarodno sveučilište, Zagreb, Hrvatska
*
Martin Kure
; Libertas međunarodno sveučilište, Zagreb, Hrvatska
* Dopisni autor.
Sažetak
Tax havens represent a serious challenge to the fiscal systems of the European Union (EU) and global tax policies. The aim of this paper is to analyze the role of the European Commission (EC) in combating tax havens through regulatory initiatives, international cooperation, and legal mechanisms. The research employs descriptive methods of analysis and synthesis of legal documents, secondary sources, and case studies of relevant tax scandals. In addition to reviewing existing measures, the paper identifies gaps in the current literature and formulates research questions focused on regulatory, operational, and institutional challenges. The results show that the key measures undertaken by the EC include the Anti-Tax Avoidance Directive (ATAD), the EU blacklist mechanism for tax havens, the implementation of OECD’s BEPS measures, and the proposal for a global minimum corporate tax rate for multinational companies. Despite these efforts, challenges persist due to the uneven tax systems among EU member states and the resilience of tax havens to international regulations. Findings highlight the need for stronger enforcement of existing measures and enhanced cooperation between the EU and global actors in addressing base erosion and profit shifting.
Ključne riječi
tax havens; European Commission; tax policy; BEPS; tax transparency.
Hrčak ID:
333204
URI
Datum izdavanja:
5.7.2025.
Posjeta: 0 *