New Trends of International Tax Evasion - International Legal Regulations and Modern Combating Methods
New Trends of International Tax Evasion - International Legal Regulations and Modern Combating Methods

Author(s): Bogdan-Florian Amzuică, Roxana-Adriana Mititelu
Subject(s): Criminal Law, International Law, Law on Economics
Published by: Societatea de Stiinte Juridice si Administrative
Keywords: international tax evasion; tax avoidance methods; money laundering; offshore jurisdictions; cryptcurrencies;
Summary/Abstract: Within the contemporary market economy and the generalization of open type economies, interdependent international economic relations have emerged based on anopen system of both economic and financial exchanges. They have contributed to the emergence of new business relationships based on the international exchange of outcrying type that did not involve, due to the dynamism as well as of the new economies of the type of digital economies, and a quick adaptation of the customary normative framework and of the legal framework to the new context. The objectives of this article are represented by the identification of these new economic-social relations as well as of the corresponding legal and normative framework and of the forms of circumvention of the resulting taxation principles. The research methods used were qualitative methods respectively descriptive methods as well as quantitative methods respectively indices and aggregate economic indicators and econometric relations of regressive and correlative type. The results of the article aimed to identify new modern and self-contained methods of combating international tax evasion, respectively the exchange of information and the adequacy of the legal normative framework to the new economic realities. The implications are complex and represent the identification of some methods of preventingunfair competition and of not distorting the mechanism of the international competition market with implications on national budgets.

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