IDEAS home Printed from https://ideas.repec.org/a/oen/econom/y2018i01-2id514.html
   My bibliography  Save this article

Cyprus: Tax Evasion or Tax Avoidance?

Author

Listed:
  • Dîrvă Cristian, Dîrvă Anda Simona

    (Academia de Studii Economice din Bucureşti, Academia de Studii Economice din Bucureşti)

Abstract

Cyprus, once upon a time an attractive international business and financial centre, faced collapse almost at the same time with neighbouring mainland Greece. Although a small island, Cyprus succeeded to attract assets of up to eight times its GDP. Thus making it one of the most successful offshore centres in Europe, the dilemma that arises is what qualification should we assign to it: tax evasion or tax avoidance.

Suggested Citation

  • Dîrvă Cristian, Dîrvă Anda Simona, 2018. "Cyprus: Tax Evasion or Tax Avoidance?," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 01-2.
    • Handle: RePEc:oen:econom:y:2018:i:01-2:id:514
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    offshore centre; tax evasion; tax avoidance; economic crisis;
    All these keywords.

    JEL classification:

    • F20 - International Economics - - International Factor Movements and International Business - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oen:econom:y:2018:i:01-2:id:514. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Octavian Jora (email available below). General contact details of provider: https://edirc.repec.org/data/sorecea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.