Financial relations are defined as a set of social relationships, having economic features, arising from the realization and distribution of monetary resources necessary for carrying out the tasks of the state. There is a close relationship between the development of financial relationships and...

After the beginning of the financial crisis, the topic of tax havens has been emphasized as priority and put back in financial and economical debate. The participating countries requested update of the ''black list of tax havens” in Europe, some voices calling for the addition of Switzerland....