THE FIGHT AGAINST TAX FRAUD AND TAX EVASION

Mihaela Aghenitei ()
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Mihaela Aghenitei: Dunarea de Jos University of Galati, Romania

Public Administration and Reginal Studies, 2013, 30-42

Abstract: Collecting taxes and fighting against tax fraud and tax evasion are competences of EU Member States. In a globalised world, with globalised actors, Member States would often need more global means to collect taxes due. The European Union provides a framework and offers instruments to handle cross-border tax issues including potential tax evasion. On 2 March 2012, the European Council called on the Council and the Commission to rapidly develop concrete ways to improve the fight against tax fraud and tax evasion, including in relation to third countries and to report by June 2012. In April the European Parliament adopted a resolution echoing the urgent need for action in this area.

Keywords: tax fraud; tax evasion; global means; fight instruments (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:parsro:y:2013:p:30-42

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