TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY

Petre Valeriu Ninulescu
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Petre Valeriu Ninulescu: FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, UNIVERSITY OF CRAIOVA, ROMANIA

Annals - Economy Series, 2022, vol. 1, 261-264

Abstract: 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.

Keywords: tax evasion; tax havens; taxation; fiscality; public expenditures; globalization (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2022:v:1:p:261-264

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