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Tax Evasion And Tax Havens - A Critical Theoretical Survey

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  • PETRE VALERIU NINULESCU

    (FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, UNIVERSITY OF CRAIOVA, ROMANIA)

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.

Suggested Citation

  • Petre Valeriu Ninulescu, 2022. "Tax Evasion And Tax Havens - A Critical Theoretical Survey," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 261-264, February.
    • Handle: RePEc:cbu:jrnlec:y:2022:v:1:p:261-264
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    References listed on IDEAS

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