INTERNATIONAL EVIDENCE OF TAX EVASION AND MONEY LAUNDERING THROUGH TAX HAVENS

The detrimental effects of tax havens on civil society first came to light in 2000 when the British organization OXFAM published a report suggesting that these jurisdictions cost developing countries at least fifty billion dollars a year in lost revenue. The aim of this study is to investigate, analyze and provide evidence for the link between tax havens and international tax evasion, corruption and money laundering, and their implications for 'tax justice'. The methodology used is empirical and theoretical, based on case studies and analysis of documents presented and published by various sources. The conclusions highlight the effectiveness of reports and leaks that have occurred between 2007 and 2021, which have exposed the functioning of international tax corruption schemes of large fortunes or companies related to tax havens and have made it possible to open files and institute precise investigations by national public administrations. The 2016 Panama Papers and the 2021 Pandora Papers stand out as the most relevant leaks.