الجنات الضريبية ودورها في تآكل القاعدة الضريبية

Abstract

This study aims to examine tax havens and identify their role in the erosion of the tax base by analyzing the losses sustained by the global tax system during the period 2019–2023. The study adopts a descriptive approach to present the theoretical literature, alongside an analytical method through the presentation and interpretation of tables and figures based on the annual reports of the Tax Justice Network, The findings reveal that the global tax system is losing a significant portion of its tax revenues to tax havens, with developed countries being both the primary contributors to and victims of this phenomenon. Ultimately, the study recommends enhanced coordination among countries and international organizations to mitigate the risks and expansion of tax havens