Abstract

FERNANDEZ-SOUTO, Ana Belén; VAZQUEZ-GESTAL, Montserrat  and  CASTELO, José Pita. PERCEPTION AND PUBLIC IMAGE OF TAX HAVENS IN SPAIN. Innovar [online]. 2018, vol.28, n.68, pp.39-50. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v28n68.70469.

Financial globalization supported by the free movement of capital has allowed the emergence of tax havens in recent years, facilitating tax evasion and, apparently, hindering the economic viability of different countries. We opened an investigation on the knowledge of Spanish people about tax havens, their operation and their economic, social and (even) political implications. To do this, we examined the perception and public image of Spanish people on tax havens, the links established between them, the different sociopolitical and economic dimensions, and the formation of public opinion through the media.

Clasificación JEL: F6, M3, R1.

Keywords : Corruption; Spain; tax evasion; image; tax haven; reputation.

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