Paradisurile fiscale - produse ale globalizării
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Titlu
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Paradisurile fiscale - produse ale globalizării
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Descriere
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A tax haven is a country or territory where certain taxes are levied at a low rate or not at all. Individuals and/or corporate entities can find it attractive to move themselves to areas with reduced or nil taxation levels. This creates a situation of tax competition among governments. Different jurisdictions tend to be havens for different types of taxes, and for different categories of people and/or companies. However, different tax havens are considered a blessing for corrupt and illegal economic activities. Offshore centers are used mostly by companies that conducted criminal activities for money laundering. In simple terms, they are places a long way from honest taxpayers' paradise, but very close to criminals' paradise. The increasing volume of operations involving tax havens countries, which leads to enormous losses in terms of tax revenues, reveals the relevance of this subject. In the same time, it is quite a current issue in the Republic of Moldova.
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Identificator
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CIOBU, Stela, LUCHIAN, Ivan. Paradisurile fiscale - produse ale globalizării. In: Administrarea Publică, 2010, nr. 2-3(67), pp. 106-122. ISSN 1813-8489.
15.Paradisurile fiscale.pdf