Open AccessTAX EVASION THROUGH OFFSHORE COMPANIES: HOW IMPORTANT THE PHENOMENON IS?
Author(s) -
Romualdas Ginevičius,
Manuela Tvaronavičienė
Publication year - 2004
Publication title -
journal of business economics and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.485
H-Index - 37
eISSN - 1611-1699
pISSN - 2029-4433
DOI - 10.3846/16111699.2004.9636065
Subject(s) - submarine pipeline , phenomenon , tax evasion , government (linguistics) , business , lithuanian , economics , industrial organization , public economics , oceanography , geology , physics , linguistics , philosophy , quantum mechanics
The aim of the paper is to elaborate phenomenon of offshore activity. In the article principles and conditions of offshore companies’ performance have been discussed and the most popular areas of offshore economical activity analyzed. Authors’ view to efficiency of Lithuanian government's attempts to restrict usage of offshore zones has been presented.