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...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2022-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2022-01/35_Ninulescu.pdf |
| _version_ | 1827091451103674368 |
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| author | PETRE VALERIU NINULESCU |
| author_facet | PETRE VALERIU NINULESCU |
| author_sort | PETRE VALERIU NINULESCU |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-11T08:06:04Z |
| format | Article |
| id | doaj.art-85a08a06fcb94e77bb46a37dfa67ace4 |
| institution | Directory Open Access Journal |
| issn | 1844-7007 |
| language | English |
| last_indexed | 2025-03-20T05:56:30Z |
| publishDate | 2022-02-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj.art-85a08a06fcb94e77bb46a37dfa67ace42024-10-02T23:29:04ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70072022-02-011161264TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEYPETRE VALERIU NINULESCU0FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, UNIVERSITY OF CRAIOVA, ROMANIAThe 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. https://www.utgjiu.ro/revista/ec/pdf/2022-01/35_Ninulescu.pdftax evasiontax havenstaxationfiscalitypublic expendituresglobalization |
| spellingShingle | PETRE VALERIU NINULESCU TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie tax evasion tax havens taxation fiscality public expenditures globalization |
| title | TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY |
| title_full | TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY |
| title_fullStr | TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY |
| title_full_unstemmed | TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY |
| title_short | TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY |
| title_sort | tax evasion and tax havens a critical theoretical survey |
| topic | tax evasion tax havens taxation fiscality public expenditures globalization |
| url | https://www.utgjiu.ro/revista/ec/pdf/2022-01/35_Ninulescu.pdf |
| work_keys_str_mv | AT petrevaleriuninulescu taxevasionandtaxhavensacriticaltheoreticalsurvey |