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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/75081431:_____/19:00001760

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Journal of International Studies

ISSN

2071-8330

e-ISSN

2306-3483

Svazek periodika

12

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

14

Strana od-do

272-285

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85077613511