Action plan on sustainability of fight against tax fraud and tax evasion: EU countries comparison

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04130081%3A_____%2F19%3AN0000055" target="_blank" >RIV/04130081:_____/19:N0000055 - isvavai.cz</a>

Alternative codes found

RIV/75081431:_____/19:00001760

Result on the web

<a href="https://www.jois.eu/?570,en_action-plan-on-sustainability-of-fight-against-tax-fraud-and-tax-evasion-eu-countries-comparison" target="_blank" >https://www.jois.eu/?570,en_action-plan-on-sustainability-of-fight-against-tax-fraud-and-tax-evasion-eu-countries-comparison</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.14254/2071-8330.2019/12-4/18" target="_blank" >10.14254/2071-8330.2019/12-4/18</a>

Result language

angličtina

Original language name

Action plan on sustainability of fight against tax fraud and tax evasion: EU countries comparison

Original language description

The aim of the article is to describe the activities of tax authorities in carrying out tax inspections and also the activities of its bodies aiming at eliminating tax fraud and tax evasion in order to maintain the sustainable development of individual Member States' economies. Given the fact that VAT revenues represent a substantial share of all EU state budget revenues, financial administration should pay attention to this issue as well, starting with registration of taxpayers, through inspections and efficient and quick actions of distrainors in recovering tax arrears. The biggest losses incurred by individual state budgets are caused by VAT frauds which are having a character of an organized crime. It is therefore inconceivable that their detection, documentation, enforcement and punishment are not organized properly. The anti-fraud measures proposed in this paper are based on legislation, and their success implies a centralized approach to addressing the issue and seeking coordinated efforts by competent EU Member States. Neither of the proposed anti-fraud instruments is sufficiently effective when applied individually. However, by adopting all the measures proposed and their consistent implementation in practice, we can minimize the rate of VAT frauds committed.

Czech name

—

Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50205 - Accounting

Project

—

Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2019

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Journal of International Studies

ISSN

2071-8330

e-ISSN

2306-3483

Volume of the periodical

12

Issue of the periodical within the volume

4

Country of publishing house

PL - POLAND

Number of pages

14

Pages from-to

272-285

UT code for WoS article

—

EID of the result in the Scopus database

2-s2.0-85077613511