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首页> 外文期刊>Acta Universitatis Danubius. Oeconomica >Tax Havens - a Compromise Between Legality and Morality
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Tax Havens - a Compromise Between Legality and Morality

机译:避税天堂-合法与道德之间的妥协

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摘要

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”.
机译:本文的目的是指出避税天堂对经济的主要影响,并引起人们对这一问题的关注,以考虑采取限制措施。与该主题领域的其他研究相关的论文是对先前研究人员的尝试,目的是引起人们对此有害问题的关注。收集研究证据的主要方法是:观察,调查,案例研究。对收集的数据进行描述性和推断性分析。该研究的结果旨在使人们将注意力集中在这个讨论较少的问题上,从而避免了规章制度,并最终发展出影响人们生活的邪恶现象。因此,本研究的意义是:避免税收,从而减少分配给福利的GDP的比重,特别是对倾倒国家的巨大后果,所有这些以及其他国家不仅会使研究人员感兴趣,还会使所有人及其政府感兴趣。 。该主题的价值是显而易见的,因此,像本文所述的任何尝试都将对良知(“可能与之有关的人”)的意识有所贡献。

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