Journal of Accounting and Management Information Systems (JAMIS)


Tax Heaven – between mith and reality

13-14/2005 ,   p178..184

Author(s):  
Marcel VULPOI
Mădălina BRĂESCU


Keywords:   tax heaven, creativity, risk, offshore companies, expenses, revenues

Abstract:  
In this article we intend to present a way that we consider legal to avoid paying the maximum amount of taxes. For this we separate the companies into for categories: cats (with small creativity and that assume a small risk), dogs (with small creativity and high risk), wolfs (with high creativity and small risk) and foxes (with haigh creativity and high risk). This article is focused on foxes.


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