| Autor: |
Sergiu-Bogdan Constantin |
| Jazyk: |
angličtina |
| Rok vydání: |
2016 |
| Předmět: |
|
| Zdroj: |
Ovidius University Annals: Economic Sciences Series, Vol XVI, Iss 1, Pp 487-491 (2016) |
| Druh dokumentu: |
article |
| ISSN: |
2393-3127 |
| Popis: |
The research on tax havens started because of the “Panama Papers” scandal. Tax havens existbecause of taxation. Taxation is vital for any society because it is a revenue source for government. Through taxation governments get money to fulfil their role in society. It plays a major role ininvestment decisions and can be also an innoportunity for taxpayers. Tax havens are tax free areasthat have the status of states and function legally. Their main business is to attract money bycreating taxpayers friendly environments and by total secrecy. Panama is the biggest USinfluencedtax haven. Tax evasion through tax havens is illegal and is the evading of declaringand paying taxes. Tax avoidance through tax havens is the legally avoiding of declaring andpaying taxes. Tax havens are not illegal but are immoral because vast amounts of money drainfrom the states around the world to them. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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