Journal of Danubian Studies and Research, Vol 5, No 1 (2015)

Elements of Compared Law concerning Tax Evasion

Monica Pocora


The resort to international tax evasion can be explained both through the game, often perverse, of the double taxation, due to the autonomy of the national fiscal regimes, as well as to the fiscal pressures deriving from these. In view of escaping to be subject to two different taxations, the taxpayer wishes actually to avoid them both. And in order to avoid being subject to either of them, he takes cover in the fiscally protected regions. The techniques are numerous and depend on the taxpayer’s imagination. They contain a series of subtle and agile combinations of using the disappearances between the fiscal systems by resorting sometimes to fraudulent mechanisms. This paper aims at analysing the European dimension of the evasion phenomenon, corresponding to some fiscal and social laws that are more favourable.


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