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  • Nadia Cerasela ANITEI

    (Associate Professor, PhD, „Petre Andrei” University of Iasy”, Romania, Faculty of Law)


The paper aims at explaining the meaning of fiscal paradise, the emergence and the evolution of fiscal paradises, their main features as well as their advantages. In these small countries, most of them situated on islands, one can choose the tax base, the installation site, one can live here, one can earn money or obtain citizenship and they address either to individuals or to legal persons or to both at the same time. The states regarded as tax havens are a refuge for all types of companies allowing the beneficiaries to reduce and even to entirely suppress taxation within the law in a manner virtually impossible to control by the tax services in the country of origin. Tax havens exist. They can be used to achieve high profit, for money protection or to get rid of the numerous taxes. Nowadays, the best investment opportunities are beyond our own borders, within the many foreign markets.

Suggested Citation

  • Nadia Cerasela ANITEI, 2010. "CONSIDERATII GENERALE CU PRIVIRE LA PARADISURILE FISCALE - THOUGHTS ON THE FISCAL PARADISES (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 110-119, December.
  • Handle: RePEc:lum:rev4rl:v:1:y:2010:i::p:110-119

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    fiscal paradise; the emergence of fiscal paradises; the evolution of fiscal paradises; the characteristics of fiscal paradises; the advantages of fiscal paradises;

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • G19 - Financial Economics - - General Financial Markets - - - Other


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