Communication of the EU Member States at the Exchange of the Tax Information

• Autorzy: Anna Schultzova , Martin Gesko
• Języki publikacji: EN

Abstrakty

EN

International tax information exhange is realised in accordance with the European law (acquis communitaires) which is the common base of rights and responsibilities obligatory for all EU member states. Its purpose is to cooperate in the struggle against the tax evasion and tax avoidance within the member states as well as to provide on request of whichever member state. Many of related documentary obligations for the tax subject increase its administrative costs. Also the tax administration, particularly in area of indirect taxes. It is natural because the cistoms barriers do not exist and thus the need of the "tax monitoring" of the free flows of goods in each EU member state arises. (fragment of text)

Słowa kluczowe

PL

Współpraca międzynarodowa; Wymiana informacji; Podatki; Kontrola podatkowa

EN

International cooperation; Information exchange; Taxes; Tax audit

• Czasopismo: Prace Naukowe / Akademia Ekonomiczna w Katowicach
• Rocznik: 2006
• Tom: Public relations : skuteczna komunikacja w teorii i praktyce
• Strony: 315-320

Twórcy

autor

Anna Schultzova

• Uniwersytet Ekonomiczny w Bratysławie, Słowacja

autor

Martin Gesko

• Uniwersytet Ekonomiczny w Bratysławie, Słowacja