MANAGEMENT OF ACTIVITIES TO COMBAT THE PHENOMENON OF TAX EVASION AND THE PREVENTION OF INTRA-COMMUNITY FRAUD

Cosmin Sandu Badele () and Lucian Ivan ()
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Cosmin Sandu Badele: Valahia University of Targoviste, Romania
Lucian Ivan: Ministry of Internal Affairs, Romania

Contemporary Economy Journal, 2021, vol. 6, issue 4, 20-28

Abstract: The rules governing the application of the VAT exemption for intra-Community supplies of goods have undergone significant changes since the beginning of 2020, in order to standardize documentation requirements at European level, but also to combat tax evasion, given that the collection deficit the tax remains high. Proof of transport between Member States is one of the substantial conditions for granting the VAT exemption, with the EU establishing a set of specific documents that can constitute proof of intra-Community transport. Tax evasion is a special component of economic and financial crime, and combating the phenomenon has become a major goal of national and international bodies. Approached from a strictly theoretical perspective, Community and / or international tax evasion has to do primarily with the expansion of production / services, respectively of some of their components, belonging to national entities in states where they benefit from tax regulations and much more favorable social.

Keywords: economic crime; tax evasion; VAT; tax fraud; Open Source Intelligence OSINT; information management (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2021
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