SPOLUPRÁCA ČLENSKÝCH ŠTÁTOV EURÓPSKEJ ÚNIE PRI ODHAĽOVANÍ DAŇOVÝCH PODVODOV

• Autorzy: Schultzová Anna

Warianty tytułu

EN

Cooperation of European Union member states in uncovering of tax frauds

• Języki publikacji: SK

Abstrakty

EN

The European Union (EU) member states concentrate more and more at uncovering circle frauds. The amount of this frauds increases constantly. Because the frauds' mechanism supposes their committment in at least two EU member states, international cooperation of tax administrations becomes necessary. Tax administrations of member states will have to cooperate more closely, better share mutual experiences in uncovering tax frauds, and be able to adopt the new, more flexible methods against tax criminals (including circle frauds area) in the future. There is a document worked out by EU member states on this subjectf, which might help the tax administrations of member states to uncover frauds, in particular in the value added tax (VAT) area.

Słowa kluczowe

EN

CYCLIC VAT FRAUD; TAXABLE INFORMATION; TAXABLE INFORMATION EXCHANGE

• Wydawca: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Czasopismo: Ekonomický časopis (Journal of Economics)
• Rocznik: 2005
• Tom: 53
• Numer: 3
• Strony: 308-318
• Rodzaj publikacji: ARTICLE

Twórcy

autor

Schultzová Anna,

• A. Schultzova, Ustav slovenskej a svetovej ekonomiky SAV, Sancova 56, 811 05 Bratislava 1, Slovak Republik

Identyfikatory

CEJSH db identifier

06SKAAAA00741837