European Law within the Tax Evasion Area

Doinita Bebi Ariton (), Alina Nuta (), Florian Nuta, Carmen Sirbu (), Alina Raileanu () and Dan Ariton ()
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Doinita Bebi Ariton: Danubius University of Galati
Alina Nuta: Danubius University of Galati
Alina Raileanu: Danubius University of Galati
Dan Ariton: Danubius University of Galati

EuroEconomica, 2010, issue 25, 140-152

Abstract: This article present the tax evasion problems in European Union framework, Union that must be equilibrium state among other tow concepts: fiscal harmonisation and fiscal competition. The measures that are justified to be taken in the name of harmonization may be considered as obstacles for the fiscal competition among member state and can conduce to the tax evasion.

Keywords: tax competition; tax haven; tax harmonization (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:dug:journl:y:2010:i:25:p:140-152

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