Articles on Issue Theme
Rodica GHERGHINA
Academia de Studii Economice din Bucureşti
Offshore financial centres are distinguished by the fact that these jurisdictions offer non-residents financial services that are disproportionate to the size and financial needs of the domestic economy. Rebel “islands” in an “ocean” of economic globalization, these “tax havens” are either appreciated for pressuring countries with burdensome taxes to reconnect to the level of affordability of honest taxpayers, or blamed by those who see them as convenient refuge for those who undermine the national economies of origin, by evading the civic obligation to contribute to the public finances of the country where they operate or, even worse, by engaging in cross-border criminal activities of various natures and degrees.
ŒCONOMICA no. 3/2023
Book Review / Recenzie de carte: Narciz Bălăşoiu, Perspective asupra rolului centrelor financiare offshore în eludarea obligaţiilor fiscale şi ascensiunea monedelor virtuale, Bucureşti, Editura ISPRI, 2022
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Octavian-Dragomir JORA
Academia de Studii Economice din Bucureşti
Mara Andreea TUDOR
University of Chicago
Cătălin MURARAŞU
Academia de Studii Economice din Bucureşti
Ramona Iulia DIEACONESCU
Academia de Studii Economice din Bucureşti
Maria GHEORGHE (NIŢU)
Academia de Studii Economice din Bucureşti
Sorin-Nicolae CURCĂ
Academia Română
Revista ŒCONOMICA
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