Detail práce

Tax havens' financial secrecy and its development

Autor: Bc. Matej Machil
Rok: 2020 - zimní
Vedoucí: PhDr. Miroslav Palanský M.A., Ph.D.
Typ práce: Bakalářská
Jazyk: Anglicky
Stránky: 79
Abstrakt: Tax havens and global financial secrecy have become a major issue in the modern world. In order to
effectively increase transparency across the world, it is important to know how the secrecy is
developing over time. Financial Secrecy Index ranks jurisdictions according to their secrecy level
and their share of the global market of the financial services provided to non-residents. Accurate
information on development of secrecy plays an important role for policy makers who collaborate
on the expansion of worldwide transparency. The main objective of the thesis is to reduce the
influence of change of methodological approach applied in the calculation of the ranking by
implementing this methodology to the previous edition of the Financial Secrecy Index. As a result,
comparison of secrecy in involved jurisdictions has been enabled over last couple of years. The
presented work seeks to find out whether the movements across the ranking were caused by the
change of secrecy or by the change in methodology. Moreover, this thesis confirms that overall
secrecy level is decreasing over time mainly as a consequence of the improvement in international
standard and cooperation.


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