الملاذات الضريبية الأمنة : التوزيع الجغرافية و الأثار الاقتصادية

الملخص EN

Tax havens are one of the most important modern subjects interested researchers because they attract capital and give investors advantages in addition to extensive tax breaks and they are not taxed as capital to its tax exempt from carrying on revenue from the activity Economic research derives its significance by examining tax havens and the economic effects of the movement of capital flight, research aims to highlight the concept of tax havens and their geographical distribution and the economic effects of the most important transactions dealing with those havens.

Int adopted on deductive method in analyzing the search tools by the effects of capital flight abroad and secure stability in tax havens in search of safety and earn profits and tax breaks.

Search is divided into five major investigations in the paragraphs referring to foundations and rationale for tax havens and their geographical distribution and economic effects and models about these researcher found havens of conclusions and recommendations, including1.

tax havens places to receive flight capital tax regimes because they provide security and profits and tax breaks for those funds as well as the high secrecy in business dealings and there are indirect effects of capital mobility abroad affecting Adversely affect the movement of economic activity and investment and disrupts a lot of joints of the national economy.2.

the need for cooperation at the international level to counter the negative tax havens policies that call for attracting capital from its original Habitat in search of profits.

And reform of the tax systems in line with the interest of the country in terms of encouraging local investments and gain capital and giving material and moral incentives for investors.