La evasión fiscal y la degradación ambiental como consecuencia de los paraísos fiscales

Abstract

Tax havens are characterized by having certain corporate considerations, since in these territories the constitution of capital companies is allowed with minimal formalities, without requiring presence or activity and with bearer shares, likewise, it has a banking function since it is it can constitute financial entities without being subject to financial and reliability requirements, as well as the existence of bank secrecy. And a third appears related to the criminal part, where these states do not contemplate within their criminal codes the crimes of tax evasion, falsification of balance, corruption, and those considered by budgets. So, they are an opportunity to handle considerable sums of money without any problems or restrictions. These states are exploited by the generators of crime and illegal businesses, where they use the freedom of these territories to manage their finances, and which in this case is reflected in illegal fishing, where Panama and Belize are the main allies for this type. Activities and under its jurisdiction are placed most of the boats that are required for fishing and money management that this produces. On the other hand, there is indiscriminate deforestation in places such as the Amazon, which are problems that are modifying ecosystems and which ends the multiple species of animals that are found there and which in certain cases are or should be protected, causing their extinction.

Keywords: Tax havens, environmental degradation, illegal fishing, deforestation, tax collection