Porezne oaze: Igre državne suverenosti u globalnoj ekonomiji
The aim of this paper is to investigate the impact of globalization and the changes it has
 caused throughout history until today and also the connection between the process of
 globalization with development and strengthening of tax havens. For multinational
 companies, doing business through subsidiaries in tax havens is desirable because it will
 reduce their tax liability. From the perspective of states, it is good for those who are tax
 havens because of the earnings they make and bad for others who lose their tax revenues
 and face unpredictability regarding future tax revenues. In the long run, a consequence
 is instability in the tax systems of countries, which can spill over to other countries and
 jeopardize global stability. Beside harmful tax practices, globalization and technological
 progress have enabled money laundering and easy money transfer around the world,
 often through anonymous bank accounts, allowing financing of criminal and illegal
 activities. Numerous examples around the world have shown that globalization has made
 the rich ones more richer and the poor ones more poorer. Progress has been made in
 recent years, but the obstacle remains difficult and slow implementation of changes and
 new rules globally.