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Essay Titled: International Taxation

Abstract:

This essay explains the importance of tax havens, either to the detriment of economies suffering from significant capital flight, or to the benefit of jurisdictions declared as paradises, whose economy has been favored by the inflow of capital and investment Foreign. A brief analysis of the implications of tax havens for Venezuela and the current regulations is made. Taxes are instruments whose role is fundamental as a counter-pressure of the necessary common services that are received in a society, when more developed and advanced a society plus taxes are required to satisfy the collective needs that citizens of individual way will not be able to attend. Tax havens are mechanisms of defense of wealthy taxpayers who seek to escape with their wealth from state taxes with progressive tax systems for the financing of social protection, education and security of their population. For its elaboration, it was made use of the type of documentary research, with a bibliographic design, in a level of argument, which favored to define concepts and establish criteria. Much of the study had to be based on the analysis of the information collected in order to make clear the importance and importance of the constitution, laws, treaties and international conventions governing the matter. As the main conclusion, it was argued that governments should continue their transparency campaigns to prevent the continued use of money of public origin as a consequence of illegal acts, without affecting the sovereignty of each country.