Τμήμα Δικαίου
Μόνιμο URI για αυτήν την κοινότηταhttps://beta-pandemos.panteion.gr/handle/123456789/6
Νέα
Αυτή είναι η κοινότητα από το παλιό σύστημα με ID:cid:11
Περιηγούμαι
Πλοήγηση Τμήμα Δικαίου ανά Συγγραφέα "Αντωνιάδου, Χαριτίνη Π."
Τώρα δείχνει 1 - 1 από 1
- Αποτελέσματα ανά σελίδα
- Επιλογές ταξινόμησης
Τεκμήριο Δικαιοσυγκριτική επισκόπηση των ρυθμίσεων γιά το τραπεζικό απόρρητο σε επιλεγμένες ευρωπαϊκές έννομες τάξεις : η "αποδυνάμωση" του τραπεζικού απορρήτου ως τρόπος καταπολέμησης της φοροδιαφυγής(Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών, 2012) Αντωνιάδου, Χαριτίνη Π.; Μπώλος , Άγγελος Π.; Δούβλης, Βασίλης Α.; Ρούσσης, Δ.The present master thesis deals with the subject of the restriction of bank secrecy for the purpose of combating tax evasion and its problematic. The pressures to restrict bank secrecy in order of facilitate tax collection, which have intensified over the recent years due to the global financial crisis, are unleashed by the OECD, the EU and by developed industrialized countries like the U.S. and Germany against countries with traditionally strict laws in the field of bank secrecy, such as Switzerland and Liechtenstein. The reason that made these countries the target, was, of course, the accumulation of large amounts of capital in their credit institutions. The capital gathered there was safe from scrutiny by national tax authorities thanks to the strict bank secrecy, but this automatically resulted in the loss of huge amounts of tax revenue for the states of origin of the capital. As bank secrecy, in its strict form that applies in those countries, was one of the main reasons for the accumulation of capital in their territories and also a major obstacle to the control of legality of the capitals’ origin, the trend that prevailed internationally was its limitation. The pressures aiming at the restriction of bank secrecy took various forms. At transnational level, this aim was attempted through diplomatic channels, with the OECD reports and the relevant EU directives. However at national level, the actions taken were of a much more aggressive character, taking the form of litigations, such as the famous UBS case and even reached the point of acquisition of confidential banking data employing methods of questionable legality.The main issue that emerges from the examination of all the aforementioned matters is whether and to what extent it is advisable to limit bank secrecy in order to combat tax evasion, given the advantages that it implies for the national economy of a country. In order to answer this question, it is more than necessary to take into account the existence and flourishing of structures such as offshore companies and trusts in the field of international tax evasion, thanks to which, fortunes of billions are freely moving across the globe, unaffected by borders and laws. It is also of a great importance to examine, whether the complete elimination of bank secrecy would lead to the complete elimination of tax evasion.