Romanian taxation, cause of generating tax heavens

The study aims at present general aspects of Romanian taxation, income tax, tax heavens and tax systems. Starting from the assertion that "the fiscal policy is a response and attitude of the state towards the financial resources of a country and is often influenced or even determined by ideological confrontation, political interests, or elective reasons", I've tried to highlight the essentials elements and controversies created around it. The study analyses also, offshore companies, a term designates those administrative-territorial units, which provide very favourable conditions for capital development and operation of offshore companies.Offshore companies are not subject to any customs controls. They may receive funds either in cash or otherwise, in any currency and may also make payments to any person in any country, or make withdrawals of funds without any explanation or documentation required by the bank. During the study, i've present the types of offshore companies. For many countries, the incomes from offshore activities are the revenue budget, so strengthening the reputation of the offshore centre is a matter of survival.

Autorentext

Mihail-Silviu Pocora is interested about law and economic fields, graduaded also by PhD studies. He is Assistant Lecturer, economical and juridical counselor and is able to manage research projects, certified both by various trainings, qualifications and his managerial jobs. All his work is dedicated to his son, Andres Eric.