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.
引用
收藏
页码:2319 / 2327
页数:9
相关论文
共 50 条
  • [31] Tax Evasion, Tax Avoidance and Tax Planning
    Merks, Paulus
    INTERTAX, 2006, 34 (05): : 272 - 281
  • [32] Education, Digitalization and Tax Evasion: International Evidence
    Uyar, Ali
    Benkraiem, Ramzi
    Nimer, Khalil
    Schneider, Friedrich
    INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION, 2024, 47 (01) : 41 - 56
  • [33] PREVENTING AND COMBATING TAX EVASION IN INTERNATIONAL LAW
    Manescu, Costin
    LAW BETWEEN MODERNIZATION AND TRADITION - IMPLICATIONS FOR THE LEGAL, POLITICAL, ADMINISTRATIVE AND PUBLIC ORDER ORGANIZATION, 2015, : 915 - 918
  • [34] Tax enforcement and tax havens under formula apportionment
    Becker, Johannes
    Fuest, Clemens
    INTERNATIONAL TAX AND PUBLIC FINANCE, 2010, 17 (03) : 217 - 235
  • [35] Tax evasion
    Graham, L
    Michaud, P
    Signorello, C
    Zallaps, LA
    AMERICAN CRIMINAL LAW REVIEW, 1997, 34 (02) : 1035 - 1070
  • [36] TAX EVASION
    IAFE, K
    MCGRAIL, JP
    MCNABB, J
    QUATTRUCCI, E
    AMERICAN CRIMINAL LAW REVIEW, 1994, 31 (03) : 875 - 910
  • [37] Tax enforcement and tax havens under formula apportionment
    Johannes Becker
    Clemens Fuest
    International Tax and Public Finance, 2010, 17 : 217 - 235
  • [38] Tax evasion
    不详
    NEW REPUBLIC, 2005, 233 (21) : 7 - 7
  • [39] TAX EVASION
    BALAKRISHNA, R
    DIMIDJIAN, KJ
    FERRELL, SJ
    GODSY, M
    GOODFRIEND, D
    SIBBALD, N
    AMERICAN CRIMINAL LAW REVIEW, 1995, 32 (02) : 647 - 683
  • [40] TAX EVASION
    COHEN, LM
    DAHM, SG
    GULLUNI, M
    SHAH, MM
    WYNKOOP, T
    AMERICAN CRIMINAL LAW REVIEW, 1993, 30 (03) : 961 - 997