ХАРМОНИЗИРАНЕ НА ДАНЪЧНОТО ОБЛАГАНЕ С ДДС В ЕС КАТО ПРОТИВОДЕЙСТВИЕ НА ДАНЪЧНИТЕ ИЗМАМИ
VAT TAXATION HARMONIZATION IN THE EU AS AN ANTI-FRAUD INSTRUMENT

Summary/Abstract: The study addresses the need to improve the collection of VAT tax revenue in the context of the harmonization of the EU taxation policy. The wide disparity in VAT revenues among the EU member states shows that more reforms in the system of this tax are to be made in order to reduce fraud and errors in reporting. The close cooperation and the exchange of information between the revenue administrations of the different countries, will make the fight against violations of VAT tax legislation more effective so that the ones who attempt tax avoidance cannot benefit from the discrepancies and the imperfections of the national tax legislation.

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