By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.
The most important phase in legal proceedings is the stage of proving, which fully refers to the control procedure. The facts on which the decision in the control procedure is based are determined by proving. Proving is an unavoidable action in the procedure, which, among other things, implies certain knowledge of logic. It is a complex logical action, which is often in the sphere of superficial interest, because of its complexity. For these reasons, first-instance decisions in the control procedure often have more serious shortcomings - inconsistency of the dispositive of the decision with the explanation, incompleteness of the factual situation which must explain the orders in the dispositive, and even contradictions of the dispositive with the explanation of the decision. In order to overcome these omissions in practice, special attention should be paid to the issue of proving in the control procedure.
The modern world is at a new historical turning point (transition from industrial to post-industrial or information society). Today, this is most often referred to as a transitional or transitional period. However, this process is often reduced as the transition of the planned economies of the former socialist countries to market economies and the transition of their authoritarian social systems to democratic societies. The modern transitional period represents the period of the realization of the third scientific and technological revolution (biotechnology, robotics, informatics, new materials, conquest of space and sea for production purposes), which changes both production forces and production relations. Namely, all this leads to a new organization of production, a new type and carrier of production management, changes the importance and role of ownership, factors of production, the nature of distribution, and thus suggests the creation of a new type of social relations. The process of socialization, humanization, new integration is being realized, new technologies are being developed, but also a new quality of life. It is reflected in the transformation of the capitalist and real-socialist mode of production into a new mode of production. We call this transitional stage the modern transitional or transitional period.
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