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1. TAX EVASION IN FISCAL PARADISES — 15 December 2009
Authors: • Viorel Roş, Afiliation: Professor Ph. D. „Nicolae Titulescu”, University, Bucharest
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 protLESIJ.JS XVI - 2 - 2009 > TAX EVASION IN FISCAL PARADISES
