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The impact of tax haven existence to the taxpayer´s tax liability and to Czech economy
 Pauknerová, Kristina ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of this topic including the description of main sectors used for international tax optimalization. Among the areas of the optimization methods, which are described in this thesis, belongs dividends, royalty payments, interest income. The thesis presents an impact of tax haven existence to Czech economy. The impact on public budget is shown and counted on the model example of fictive international company. As a reaction of losses caused by profit shifting to more favourable jurisdictions international organizations are coming up with initiatives to reduce the possibilities of tax planning. The thesis is concluded with an overview which Czech republic should accept to reduce profit shifting to other jurisdictions.
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5 Pauknerová, Karolína
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