TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY

The main aim of this research study is to provide a complex conceptual analysis regarding tax evasion and tax havens. Tax evasion, as well as the implementation of the necessary measures to prevent and combat it are essential aspects in fiscal policy. An analysis of the current normative framework a...

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Published inAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie no. 1; pp. 161 - 264
Main Author PETRE VALERIU NINULESCU
Format Journal Article
LanguageEnglish
Published Academica Brâncuşi 01.02.2022
Subjects
fiscality
globalization
public expenditures
tax evasion
tax havens
taxation
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Summary:The main aim of this research study is to provide a complex conceptual analysis regarding tax evasion and tax havens. Tax evasion, as well as the implementation of the necessary measures to prevent and combat it are essential aspects in fiscal policy. An analysis of the current normative framework and legal regulations aimed at preventing and combating tax evasion is an efficient method of identifying potential reliable solutions. Moreover, the structure of taxes also exhibits a significant influence on the fiscal system and implicitly on sustainable economic growth. Tax evasion has a considerable impact on exacerbating poverty, rising unemployment and social inequities.
ISSN:1844-7007