References
- Adekoya, A., Oyebamiji, T., & Lawal, A. (2020). Forensic Accounting, Tax Fraud and Tax Evasion in Nigeria – Review of Literatures and Matter for Policy Consideration. 9, 21-28. https://doi.org/10.20448/2001.91.21.28.
- Al-taie, B., Flayyih, H., Talab, H., & Hussein, N. (2017). Role of Tax Havens in the Tax Revenue Development and Its Reflection on the Public Revenues of the Developing Countries: An Empirical Study in Iraq (2004–2014). Mediterranean Journal of Social Sciences, 8, 289 - 299. https://doi.org/10.5901/mjss.2017.v8n2p289.
- Anitei, N. C., & Lazar, R. E. (2013). Evaziunea fiscala intre legalitate si infractiune. Editura Lumen.
- Bordeianu, O. M., Grigoras-Ichim, C. E., & Morosan-Danila, L. (2021). SMEs Sustainability in Times of Crisis. LUMEN Proceedings, 17, 58-65.
- Castro Ramírez, D. C., Mazo Cortés, S. M., & Vasco López, L. E. (2008). Incidencia de la evasión tributaria en la calidad de vida de los colombianos.
- Dharmapala, D. (2008). What problems and opportunities are created by tax havens?. Oxford Review of Economic Policy, 24(4), 661-679.
- Dumitriu, R., & Stefanescu, R. (2005). Corporate Income Tax Competition between Romania and Other Eastern European Countries. International Corporate Finance eJournal. https://doi.org/10.2139/SSRN.2870718.
- Eurostat [online] Available at https://ec.europa.eu/eurostat (last accessed 03.04.2024)
- Grgić, R., & Terzić, S. (2014). Tax evasion in Bosnia and Hercegovina and business environment. Procedia-Social and Behavioral Sciences, 119, 957-966.
- Guex, S. (2022). The emergence of the Swiss tax haven, 1816–1914. Business History Review, 96(2), 353-372.
- Kirchgässner, G., & Pommerehne, W. W. (1996). Tax harmonization and tax competition in the European Union: Lessons from Switzerland. Journal of Public economics, 60(3), 351-371.
- Klevtsova, M., Polozhentseva, Y., & Moroşan-Dănilă, L. (2019). Evaluation of signal indicators of the digital transformation of the Russian economy. The USV Annals of Economics and Public Administration, 19(1 (29)), 82-86.
- Kosenkova, Y. (2022). Modern tax Havens: the Experience of European Countries. Montenegrin Journal of Economics. https://doi.org/10.14254/1800-5845/2022.18-4.6.
- Law no. 227/2015 regarding the Fiscal Code
- Mansour, A., Ahmi, A., Alkhuzaie, A., Alhmood, M., Popoola, O., & Altarawneh, M. (2023). State of art in tax evasion research: A bibliometric review. Review of Education. https://doi.org/10.1002/rev3.3422.
- Morosan-Danila, L., & Bordeianu, O. M. (2020). The need for change and shaping the post-covid business environment in Romania. LUMEN Proceedings, 13, 387-397.
- Morosan-Danila, L., & Bordeianu, O. M. (2021). Tax Facilities for Romanian Companies in Combating the Crisis Generated by COVID-19. Ovidius University Annals, Economic Sciences Series, 21(1), 369-376.
- Morosan-Danila, L., Grigoras-Ichim, C. E., (2023). The Fiscal Approach Of The Entrepreneur In Romania - Between Limited Liability Company And Authorized Natural Person. European Journal of Accounting, Finance & Business 11 (3), 46-53.
- Mugarura, N. (2017). Tax havens, offshore financial centres and the current sanctions regimes. Journal of Financial Crime, 24, 200-222. https://doi.org/10.1108/JFC-01-2016-0008.
- Nicodème, G. (2009). On recent developments in fighting harmful tax practices. National Tax Journal, 62(4), 755-771.
- Niminet, L., & Bucur, I. (2018). Romania’s Tax System: Going Backwards Or Moving Forward?. Studies And Scientific Researches. Economics Edition. https://doi.org/10.29358/SCECO.V0I27.412.
- Popa, D.G., & Dica, A.M. (2012). Tax Havens and the Financial Law. Ovidius University Annals: Economic Sciences Series, 112-113.
- Ríos, C. I. S., & Mozo, P. H. B. (2021). La figura de la evasión tributaria y sus implicancias en el desarrollo socioeconómico del estado. Ciencia Latina Revista Científica Multidisciplinar, 5(4), 5097-5111.
- Ristea, L., & Trandafir, A. (2010). Wealth Tax Within Europe In The Context Of A Possible Implementation In Romania – The Existing Wealth Tax And Its Decline In Europe. Annals of the University of Petrosani: Economics, 10, 299-306.
- Roussakis, E., & Bisha, I. (2006). Tax reforms and implications for international banks: The case of Cyprus. Euromed Journal of Business, 1, 20-36. https://doi.org/10.1108/14502190610750072.
- Slemrod, J. (2019). Tax compliance and enforcement. Journal of Economic Literature, 57(4), 904-954.
- Spengel, C., Lazar, S., Evers, L., & Zinn, B. (2012a). Reduction Aof the effective corporate tax burden in Romania 1992–2012 and Romania’s current ranking among the Central and Eastern European EU member states. Post-Communist Economies, 24(4), 477-502.
- Spengel, C., Lazăr, S., Evers, L., & Zinn, B. (2012b). Romania’s Development to a Low-Tax Country: Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania’s Current Ranking Among the Eastern European Member States. ZEW - Leibniz Centre for European Economic Research Discussion Paper Series. https://doi.org/10.2139/ssrn.1997144.
- Tax Justice Network [online] Available at https://cthi.taxjustice.net/ (last accessed 03.04.2024)
- Vasilopoulou, Y., & Thomakos, D. (2017). Tax Evasion, Tax Administration, and the Impact of Growth: Tax Enforcement as Regulatory Failure in a High Tax Rates, High Tax Evasion, and Low-Growth Economic Environment. 175-203. https://doi.org/10.1007/978-3-319-65310-5_8.
- Zacek, J. and Hruza, F. (2019), “The impact of EU Funds on regional economic growth of the Czech Republic”. Journal of Economics and Finance. Vol. 69, No. 1, p. 76-94.