Kuis 14 :The Tax Have as Symptom:Sebuah Refleksi Melalui Nietzsche (Beyond Good and Evil ) dan Heidegger (The Question Concerning Technology)

This technique is carried out by exploiting legal loopholes. Tax haven countries, whether intentionally or unintentionally, provide lax legal structures that can be misused to facilitate tax avoidance. 

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This explanation is supported by a diagram illustrating the complex structure of a multinational corporation, consisting of entities spread across various jurisdictions for the purpose of tax efficiency 

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Why Do Tax Havens Exist? 

A Philosophical Reflection through Nietzsche and Heidegger

In his work Beyond Good and Evil, Nietzsche argues that the modern world is dominated by slave morality---a morality born out of resentment toward the powerful. In contrast, master morality is created by the powerful themselves to justify their actions. In the context of tax havens, powerful nations and multinational corporations play the role of the "masters" who design global tax laws and structures to serve their own interests. Meanwhile, developing countries become the "slaves"---left with no choice but to accept the system and struggle to catch up in terms of fiscal capacity.

The module includes a list of tax haven countries along with index scores that indicate their level of involvement in such practices. The existence of tax havens reveals that international law and regulation are not arenas of justice, but arenas of power. Nietzsche refers to this phenomenon as the will to power---the drive to dominate through law, regulation, and capital.

Meanwhile, Heidegger, in The Question Concerning Technology, introduces the concept of Gestell (enframing), a technological mode of thinking that reduces the world to mere resources (Bestand). In this way of thinking, law, the state, and even human beings are no longer valued for their existence, but for their function in supporting efficiency and productivity.

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It illustrates how SPVs and conduit companies are used to shift profits from one country to another without any real economic activity. This demonstrates how laws and regulations are treated as technological instruments to achieve tax efficiency.