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Offshore Jurisdictions And Tax Evasion In Romania


  • Moisescu Florentina

    () (University “Dunarea de Jos”Galati, Romania Faculty of Economics and Business Administration)


Tax is the price of civilization.Tax havens are the price of globalization. By using tax havens ,we demonstrate how to avoid payment of taxes through legal methods of tax evasion. The most important advantage gained by offshore companies is an attractive tax due - "low tax" or "no tax". There are other arguments in favor of offshore companies - confidentiality guaranteed for the final beneficiaries - owners, flexibility in the management, readiness with which such companies can be established. This will lead to increase social inequitable social as well as deeping economic-financial crisis.

Suggested Citation

  • Moisescu Florentina, 2012. "Offshore Jurisdictions And Tax Evasion In Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1255-1260, Decembre.
  • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1255-1260

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    tax evasion; jurisdiction offshore; tax paradise.;

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation


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