THE MAIN MEASURES TAKEN IN THE EUROPEAN UNION TO PREVENT AND FIGHT AGAINST FRAUD AND TAX EVASION Cover Image

THE MAIN MEASURES TAKEN IN THE EUROPEAN UNION TO PREVENT AND FIGHT AGAINST FRAUD AND TAX EVASION
THE MAIN MEASURES TAKEN IN THE EUROPEAN UNION TO PREVENT AND FIGHT AGAINST FRAUD AND TAX EVASION

Author(s): Bogdan Vîrjan
Subject(s): Criminal Law
Published by: Österreichische Nationalbibliothek Wien/ Österreichisch-Rumänischer Akademischer Verein
Keywords: Tax evasion; tax fraud; taxation; European Union; tax payer;

Summary/Abstract: With this article, my aim was to write an overview of the main measures taken in the European Union institutions to render more efficient the activity of prevention and fighting against fraud and illicit or licit tax evasion. The analysis in this article considers both the progresses made based on the program Fiscalis 2013 to improve the operation of the taxation systems on the joint market of the European Union, and the propositions of the European Commission to render more efficient the measures to fight against licit and illicit tax evasion by tax transparence. Also, I analyzed the Action Plan proposed by the European Commission in December 2012 to strengthen the fight against fraud and tax evasion.

  • Issue Year: IX/2015
  • Issue No: IX
  • Page Range: 354-359
  • Page Count: 6
  • Language: English