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European Law within the Tax Evasion Area


  • Doinita Bebi ARITON

    () (Danubius University of Galati)

  • Alina NUTA

    () (Danubius University of Galati)

  • Florian NUTA

    () (Danubius University of Galati)

  • Carmen SIRBU

    () (Danubius University of Galati)

  • Alina RAILEANU

    () (Danubius University of Galati)

  • Dan ARITON

    () (Danubius University of Galati)


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.

Suggested Citation

  • Doinita Bebi ARITON & Alina NUTA & Florian NUTA & Carmen SIRBU & Alina RAILEANU & Dan ARITON, 2010. "European Law within the Tax Evasion Area," EuroEconomica, Danubius University of Galati, issue 25, pages 140-152, October.
  • Handle: RePEc:dug:journl:y:2010:i:25:p:140-152

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    tax competition; tax haven; tax harmonization;


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