Abstract:

The article presents the issues referring to tax havens worldwide and the ones in the European Union. The purpose of the article is to analyze the problem of originating of tax havens. It shows the differences between tax fraud and tax optimization. In addition, the example of Poland illustrates the methods of combating tax evasion by business entities. Research in this area will be continued in subsequent works. The analysis of literature on taxes, legal acts, directives and read-across approach are the research methods that allow consideration of the thesis.