Mittwoch, 10. Juni 2015, 11:30 - 13:00 iCal

Gastvortrag von Ana-Maria Geamanu (BucharestUniv.)

The Romanian SMEs’ perceptions of Tax Havens

Hörsaal A (NIG, 6. Stock, D0607)
Universitätsstraße 7, 1010 Wien


The Small and Medium Sized companies (SMEs) represent 99.7% of the total number of companies in Romania and they hire almost 66.7% of the total labor force. How do these companies perceive the local fiscal environment? What are their attitudes towards the tax planning opportunitieswhich involve tax havens?

Departing from the acceptance that tax havens are used especially by multinational companies, the research focuses on the reasons why the SMEs do not access the same tax planning schemes. I am taking into account their perceptions regarding tax havens, lack of information in this area, and the high level of social corporate responsibility.

The study presents a high degree of novelty about a sensitive and much debated topic brought into the context of Romanian SMEs. The results present the perceptions of the SMEs, first of the national fiscal climate, and second, on tax planning opportunities involving tax havens. A key aspect identified gravitates around the possibility of these entities to use offshore vehicleswhen they are provided with information and solutions.

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Prof. Dr. Erich Kirchler


Elisabeth Dorfinger
Fakultät für Psychologie