European Law within the Tax Evasion Area
European Law within the Tax Evasion Area
Author(s): Carmen Sirbu, Alina Beatrice Raileanu, Alina Nuţă, Dan Ariton, Florian Nuţă, Doinita Bebi AritonSubject(s): Economy
Published by: Editura Universitară Danubius
Keywords: tax competition; tax haven; tax harmonization
Summary/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.
Journal: Euro Economica
- Issue Year: 25/2010
- Issue No: 02
- Page Range: 140-152
- Page Count: 13
- Language: English
