Identification of tax fraud and analysis of their impact

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F22%3A10250430" target="_blank" >RIV/61989100:27510/22:10250430 - isvavai.cz</a>
Result on the web
<a href="https://www.ef.jcu.cz/images/EF/veda-a-vyzkum/konference-a-souteze/INPROFORUM/proceedings-of-the-16th-international-scientific-conference-inp_p66294.pdf" target="_blank" >https://www.ef.jcu.cz/images/EF/veda-a-vyzkum/konference-a-souteze/INPROFORUM/proceedings-of-the-16th-international-scientific-conference-inp_p66294.pdf</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Identification of tax fraud and analysis of their impact
Original language description
One of the ways in which entrepreneurs try to gain an unjustified advantage within economic relations is by committing tax fraud. Tax fraud is an integral part of today's economy, and as the ways of committing tax fraud evolve, so do the ways of detecting it. Entire chains of domestic and foreign companies are often involved in tax fraud. In this way, more and more pressure is exerted on the authorities that are supposed to serve to uncover these frauds. The aim of the article is to identify tax fraud as such, as well as the ways in which it is committed, and to analyze how these frauds affect business activities. In cross-border transactions, it is always much more difficult to prove that tax fraud has occurred. Authorities investigating tax fraud at the national level are limited by their national jurisdiction, and international cooperation at the bilateral and European level is therefore very essential in this area. We will probably never get rid of tax fraud completely. However, thanks to consistent cooperation, it is possible to significantly reduce their occurrence.
Czech name
—
Czech description
—

Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 16th International Scientific Conference INPROFORUM - DIGITALIZATION. Society and Markets, Business and Public Administration : November 3 - 4, 2022, České Budějovice
ISBN
978-80-7394-976-1
ISSN
—
e-ISSN
2336-6788
Number of pages
7
Pages from-to
267-273
Publisher name
University of South Bohemia
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 3, 2022
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—

Similar results(10)