¿SON REALMENTE EFECTIVAS LAS «LISTAS NEGRAS» CONTRA LOS PARAÍSOS FISCALES?

Abstract

The publication by certain international organizations between 1998 and 2018 of "blacklists" related to countries considered to be tax havens has been one of the main tactics used to achieve an objective that, in this case, is fundamentally to aid in the fight against tax evasion and money laundering. During this period, we have witnessed the repeated publication of "blacklists" (OECD, IMF FATF, etc.); however, it seems that this objective has not been achieved. The objective of this study is to examine the effectiveness of this strategy in persuading such jurisdictions to comply with international financial and fiscal norms. The methodology used is empirical and theoretical, relying on bibliographic analysis, documentary sources and statistics. Highlighted among the conclusions is the partial effectiveness of the "blacklists" in achieving commitments from the included countries; however, in general there was no actual compliance or there was what has been called 'mock compliance".