Acta Universitatis Danubius. Œconomica, Vol 14, No 1 (2018)

Tax Havens - a Compromise Between Legality and Morality

Viorica Puscaciu, Rose-Marie Puscaciu


The aim of this paper is to point out the main consequences of the tax havens upon the economy, and to attire the attention upon this matter in order to think about measures of limiting it. The paper related to other research in this topic area is an attempt circumscribed to those before it, in order to attire the attention on this pernicious matter. The main methods employed to capture the research evidence are: observation, survey, case study. Collected data were analysed descriptively and inferentially. The results of the study are meant to focus the interest towards this less discussed matter, which avoids regulations and favour the developing of evil phenomena affecting peoples ‘ live, finally. So, the implications of this study meaning: tax avoidance, and thus reducing the share of GDP allocated to welfare, the enormous consequences on the pour countries especially, all these and others could interested not only the researchers, but also all people and their governments. This value of the subject is obvious, and thus any attempt like this paper will be a small contribution to the awareness of conscience - “to whom it may be concerned of “…


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