期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2016
卷号：16
期号：2
语种：English
出版社：Ovidius University Press
摘要：Tax evasion is a high interest topic,frequently approached both now and in the past because it is a very common phenomenon in all countries (either developed or emerging) and is particularly important. Tax evasion determines the occurrenceof aset of creative accounting practices used in the context of what is considered to be right and what goes beyond the ethical limits. The article presents,in general,tax evasion both theoretically and practically,examines the various ways in which evasion is interpreted by the laws and regulations adopted in the fiscal field,the ways that lead businessmen to perform and fraudulently register operations. Also,we aim at characterising thestates that help the economic operators and the individuals,by means of tax havens and implicitly offshore companies,in order to avoid the payment of certain taxes that are higher than in the home country.
