No offense man, but imo, you have a lot of incorrect assumptions just because you are inexperienced in the topic. People live in Romania and Dubai for very different reasons. You can run a very profitable business and pay very little income tax anywhere, and have personal real estate, cars, investments, etc, registered to business entities worldwide. This is not a "pay 40% income tax or leave" situation as you think it is. And moving to Romania, believe me you will encounter other issues with running a business there. (I live in the Balkans.) Good luck.
Why would people move to Romania if not for taxes? It's basically third world.
What you're saying sounds too good to be true. If it was like that nobody would pay tax and the government wouldn't be able to fund basically anything.
What would these issues be if you mind elaborating?
Business opportunities in energy, mining and manufacturing sector, extremely cheap land and it's basically third world - some people like that and for some it means additional business opportunities.
Employees can't do the tax optimization described above, but as a business you have much more options. This is the distinction basically - there are many people who want to be employed and don't want to move. Business is a legal person separate from you, it can exist anywhere you choose.