International Journal of Neutrosophic Science IJNS 2690-6805 2692-6148 10.54216/IJNS https://www.americaspg.com/journals/show/424 2020 2020 Level III main professor-researcher and research coordinator of the Faculty of Jurisprudence of the Autonomous Regional University of the Andes, extension Ibarra-Ecuador Luis Andrés Crespo Berti The investigation questions transparency (legitimacy) on the one hand and tax evasion (illegality) at tax haven on the other, so this paper the highlights importance of tax havens, either to the detriment of economies suffering from significant capital flight or to the benefit of jurisdictions declared as paradises, whose economy had been favored by the inflow of capital and investment Foreign. Tax havens are mechanisms of defense of wealthy taxpayers who seek to escape with their wealth from state taxes with progressive tax systems for the financing of social protection, education, and security of their population. Much of the study had to be based on the analysis of the information collected to clarify its importance with the support of neutrosophic numbers for the determination of fuzzy sets for a better understanding of the phenomenon under study inserted in tax havens. Besides, the heuristic evaluation methodology was used, as a form of financial investment with neutrosophic representation, since it allowed the search for qualitative results that helped to emphasize investment problems in those States, territories or jurisdictions that do not have taxation, profits, or apply it at very low rates, with serious limitations in the exchange of information (bank secrecy) and a marked absence of transparency. As the main conclusion, it was argued that governments should continue their transparency campaigns to prevent the continued use of money of public origin as a consequence of illegal acts, without affecting the sovereignty of each country. 2020 2020 91 106 10.54216/IJNS.050205 https://www.americaspg.com/articleinfo/21/show/424