Tax havens forms of international tax evasion

被引:0
|
作者
Lucian, Radulescu Dragos [1 ]
机构
[1] Univ Oil & Gas Ploiesti, Ploiesti, Romania
关键词
evasion; taxpayers; international; jurisdiction;
D O I
暂无
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
Tax evasion represents the taxpayer's response to the increasing burden of the tax liabilities. The multiple tax liabilities have determined the tax payers to seek new methods to avoid their own debts. Measures to pursue fiscal debt recovery by means of fines or forced recoveries have made little else than increase the tax payer's precautions, in view of circumventing the tax payment. In general, tax evasion is a result of the inadvertencies in the law, the enforcement methods, a lack in foreseeing the main causes for evasion or a fiscal policy deemed excessive by the tax payers.
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页码:2319 / 2327
页数:9
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