StatusThe thesis was presented on the 3 September, 2010
Approved by NCAA on the 6 October, 2010
Abstract– 0.35 Mb / in romanian
Thesis structure. The thesis is structured as follows: introduction, three chapters, conclusions and recommendations, 14 annexes, bibliography of 189 names, 120 pages of basic text, 35 figures, 21 tables.
The results are published in 12 scientific papers and science teaching oriented, with a total volume of 11.35 sheets of copyright.
Domain of study and research objectives is the dual nature of tax havens research to determine possible use of their disadvantages, in order to improve measures to combat tax evasion in Romania and Moldova, and to use their advantages in order to reduce migration licit and illicit capital.
Novelty and originality of scientific inquiry is: revealing duality tax havens in its complexity at different levels of savings by identifying advantages and disadvantages of this phenomenon, onshore countries, identified on the basis of international practices, the specific elements of tax havens (such as trade online, using representations for the possible establishment of companies not engaged in his business, but only through subsidiaries in other countries etc.), to reflect their tax policies (trade and investment, etc.), of some onshore states, namely Romania and the Republic of Moldova, arguments need use tax practices applied in Romania and Moldova to counter offshore methods recommended by international organizations and used by the U.S., Peru, Venezuela, Argentina, Australia, Republic Belarus, in order to reduce tax evasion, the argument, based on international experience, the need to introduce the tax practice of Romania and Moldova, offshore tax, which would contribute largely to reducing the negative impact of tax havens national economies and to expanding tax revenues of states.
Theoretical significance and applied value of the work. The scientific rations of the thesis could help to develop the concepts of tax avoidance and tax heaven in terms of internationalization of national economies, to improve methods to combat tax evasion and reduce or stop illicit and licit escape of capital, and the application in practice national tax of benefits arising from tax havens, and the development of concepts of economic development of onshore countries such as Moldova and Romania.
Under consideration  :