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The detrimental effects of tax havens on civil society first came to light in 2000 when the British organization OXFAM published a report suggesting that these jurisdictions cost developing countries at least fifty billion dollars a year in lost revenue. The aim of this study is to investigate, analyze and provide evidence for the link between tax havens and international tax evasion, corruption and money laundering, and their implications for ‘tax justice’. The methodology used is empirical and theoretical, based on case studies and analysis of documents presented and published by various sources. The conclusions highlight the effectiveness of reports and leaks that have occurred between 2007 and 2021, which have exposed the functioning of international tax corruption schemes of large fortunes or companies related to tax havens and have made it possible to open files and institute precise investigations by national public administrations. The 2016 Panama Papers and the 2021 Pandora Papers stand out as the most relevant leaks. [ABSTRACT FROM AUTHOR]

This article tackles the problem of tax evasion from a sociological view. The rational action approach is integrated here with the concepts of trust and tax morale. The aim is to discover why people justify fiscal fraud or have lax tax morale. The main hypothesis maintained here is that tax system social factors--such as trust--have an effect on the justification of fraud. Using two survey datasets referred to the past ten years, we observe that tax morale seems to be mainly composed by trust in tax system, trust in other taxpayers as well as diverse contextual factors. Finally, I present an interpretive framework that takes into consideration individual factors as well as social and geographic dimensions of tax evasion in Spain. [ABSTRACT FROM AUTHOR]