PROBLEMS RELATING TO TAX AVOIDANCE
AND POSSIBLE SOLUTIONS IN THE EUROPEAN UNION’S
AND HUNGARIAN’S REGULATION
PROBLEMS RELATING TO TAX AVOIDANCE
AND POSSIBLE SOLUTIONS IN THE EUROPEAN UNION’S
AND HUNGARIAN’S REGULATION
Author(s): ZOLTAN Nagy, Beáta GERGELY, Balazs KatonaSubject(s): Law, Constitution, Jurisprudence, Public Law, Law on Economics, Commercial Law
Published by: Editura Universităţii Petru Maior
Keywords: Value Added Tax; tax avoidance; tax fraud; missing trader fraud; carousel fraud; online cash register; Road transportation control system; tay payers classification;
Summary/Abstract: This study examines the Value Added Tax regulation both in Hungary and in the European Union. The VAT income is a very important and significant revenue of the state budget. This is the reason why it is very important the reduce the amount of losses caused by tax frauds, tax evasion and tax avoidance. The study introduces the different types of tax frauds, the characterstics of the tax fraud based on chain transactions. One of the main part of our study highlightes the new legal instruments and measures applied by the Hungarian tax authority.
Journal: Curentul Juridic
- Issue Year: 74/2018
- Issue No: 3
- Page Range: 59-67
- Page Count: 9
- Language: English