期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2009
卷号：9
期号：1(9)
页码：262-266
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：The main advantages of fiscal paradises result from the fact that: some countries do not demand any income tax, on capital plus values, on wealth; other countries have established a tax demand on the related incomes of a territorial base: if the benefits do not have their source on the territory of the respective state, there is no income; other countries still have low taxing rates; certain countries offer specific advantages for specifi c types of companies. The fiscal policy in Romania has been revised repeatedly, having a sinuous and unsteady character and, because of the created uncertainties (the high number of exceptions and exemptions) it has been less propitious for the business environment – and although, ironically, a lot of the operated changes and the granted exempts were supposed to have been destined to the stimulation of businesses.
