TAX EVASION IN FISCAL PARADISES
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Authors:
• Viorel Roş, Afiliation: Professor Ph. D. „Nicolae Titulescu”, University, Bucharest -
Keywords: tax evasion, legal tax evasion, fraudulent tax evasion, duties, taxes, tax avoidance, fiscal paradises, offshore centers, tax evasion, legal tax evasion, fraudulent tax evasion, duties, taxes, tax avoidance, fiscal paradises, offshore centers
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Abstract:
Tax avoidance, tax escaping represents tax evasion. Both in theory and in practice it is admitted that tax evasion takes two shapes: i) legal, or protected by the law and ii) fraudulent. He/She who reduces his/her taxable material in agreement with the law does not yet commit an illegal act. He/She only manages his/her business cleverly. But the fact that we use the term of legal “tax evasion”, besides the fact that it causes confusion between „legal tax dodgers” and „fraudulent tax dodgers”, makes us look at those who run their business cleverly as if they were criminals. We also unjustly apply this label to those who organize their business in offshore centers.