FISCAL PARADISES
FISCAL PARADISES
Author(s): Elena Doina GhicaSubject(s): Fiscal Politics / Budgeting, Corruption - Transparency - Anti-Corruption
Published by: Editura Eurostampa
Keywords: tax evasion; fiscal policy; fiscality; fraud;
Summary/Abstract: Fiscal paradises at the moment represent a known and used process of fraud and tax evasion. The concept of „Fiscal Paradise” is vaguely defined and includes any country that perceives zero taxes or reduced taxes on all or just some categories of income, some sort of commercial or banking secret, minimum requirements from the central bank and no kind of restrictions over the foreign currency exchange. Starting from the diversity of opinions expressed in the specialized literature we will present some general considerations regarding the phenomenon „Fiscal Paradise”, and a detailed analysis of the consequences that at has in this moment on the level of the European states.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXII/2016
- Issue No: 22
- Page Range: 0-0
- Page Count: 4
- Language: English
