Abstract
The paper aims to comprehensively assess one of the tax area phenomena of the last decades. Tax havens are perceived almost exclusively negatively, but nothing is black and white and in addition to a number of negative aspects, there are also some positive aspects.
The purpose of this paper is therefore a certain objectification of the sphere of tax havens and a brief discussion of the importance and influence of the key aspects. The negative aspects that will be discussed are the reduction and artificial transfer of direct taxes income, as well as the financing of some illegal activities.
As for the positive aspects, attention will be paid for example to the issue of tax competition, the impact of tax havens on indirect taxation and pressure to make public administration more efficient.