Surga pajak atau suaka pajak (bahasa Inggris: tax haven, bahasa Belanda: belastingparadijs) adalah yurisdiksi dengan tingkat perpajakan "efektif" yang sangat rendah untuk investor asing (tarif "headline" mungkin lebih tinggi).[a][1][2][3][4][5] Dalam beberapa definisi tradisional, surga pajak juga menawarkan kerahasiaan keuangan.[b][6]
Catatan
sunting- ^ Many corporate–focused tax havens have high nominal rates of taxation (e.g. Netherlands at 25%, United Kingdom at 19%, Singapore at 17%, and Ireland at 12.5%), but maintain a tax regime that excludes sufficient items from taxable income to bring the effective rates of taxation closer to zero
- ^ Since the post–2000 OECD–IMF–FATF initiatives on reducing banking secrecy and increasing transparency, modern academics consider the secrecy component to be redundant. See § Definitions.
Referensi
sunting- ^ "Financial Times Lexicon: Definition of tax haven". Financial Times. Juni 2018. Diarsipkan dari versi aslinya tanggal 17 Juni 2018. Diakses tanggal 17 Juni 2018.
A country with little or no taxation that offers foreign individuals or corporations residency so that they can avoid tax at home.
- ^ "Tax haven definition and meaning | Collins English Dictionary" (dalam bahasa Inggris). Collins Dictionary. Diarsipkan dari versi aslinya tanggal 28 Desember 2017. Diakses tanggal 27 Desember 2017.
A tax haven is a country or place which has a low rate of tax so that people choose to live there or register companies there in order to avoid paying higher tax in their own countries.
- ^ "Tax haven definition and meaning | Cambridge English Dictionary" (dalam bahasa Inggris). Cambridge English Dictionary. 2018. Diarsipkan dari versi aslinya tanggal 17 Juni 2018. Diakses tanggal 17 Juni 2018.
a place where people pay less tax than they would pay if they lived in their own country
- ^ Dhammika Dharmapala; James R. Hines Jr. (2009). "Which countries become tax havens?" (PDF). Journal of Public Economics. 93 (9–10): 1058–1068. doi:10.1016/j.jpubeco.2009.07.005. S2CID 16653726. Diarsipkan (PDF) dari versi aslinya tanggal 8 Agustus 2017. Diakses tanggal 16 Agustus 2018.
The 'tax havens' are locations with very low tax rates and other tax attributes designed to appeal to foreign investors.
- ^ James R. Hines Jr.; Anna Gumpert; Monika Schnitzer (2016). "Multinational Firms and Tax Havens". The Review of Economics and Statistics. 98 (4): 713–727. doi:10.1162/REST_a_00591. S2CID 54649623. Diarsipkan dari versi aslinya tanggal 17 April 2019. Diakses tanggal 16 Agustus 2018.
Tax havens are typically small, well-governed states that impose low or zero tax rates on foreign investors.
- ^ Shaxson, Nicholas (9 January 2011). "Explainer: what is a tax haven?". The Guardian. Diakses tanggal 27 December 2017.
Pranala luar
sunting
Lihat entri surga pajak di kamus bebas Wikikamus.
Scholia memiliki profil tentang Surga pajak (Q272051).
- International Financial Centres Forum (IFC Forum)
- IMF – Offshore Banking and Financial Centers
- Offshore Financial Centers – IMF Background Paper
- Global Forum on Transparency and Exchange of Information for Tax Purposes, OECD
- Global Financial Integrity
- Task Force on Financial Integrity & Economic Development
- An OECD Proposal To Eliminate Tax Competition Would Mean Higher Taxes and Less Privacy – Heritage Foundation: Washington D.C.
- The Economic Case for Tax Havens
- "Why tax havens are a blessing" – the Cato Institute
- "Profiting from corruption: The role and responsibility of financial institutions" – U4 Anti-Corruption Resource Centre
- Tax Havens • Explained With Maps (Documentary) Diarsipkan 21 January 2021 di Wayback Machine.
- Corporations seek to widen Tax Haven Loophole • June 12, 2013 • Institute for Policy Studies (IPS)
- CEOs who seek to widen tax haven loopholes • June 12, 2013 • Sarah Anderson, Scott Klinger, Javier Rojo
