Tax Fraud as Security Threat

Boyko Petev
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Boyko Petev: D. A. Tsenov Academy of Economics

Economic Archive, 2020, issue 4 Year 2020, 70-84

Abstract: The challenges faced by the EU Member States in the fields of taxation and tax fraud are a topical issue. Its importance stems from several groups of factors, such as changes in public relations, new legislation in the Republic of Bulgaria related to its EU membership, and lack of comprehensive research in this field. Moreover, the need for such a research arises from the by Bulgaria’s drastically changed financial and legal relations, which, after more than ten years of the country’s EU membership require an analysis of its experience and the lessons it has learned in the field of its public relations that emerged and developed in the financial system of the Republic of Bulgaria and the threats for its national security as a part of the EU financial system. In some aspects, an attempt has been made to present and interpret them from a new perspective.

Keywords: tax fraud; security; aggressive tax planning; law enforcement bodies; phantom companies; tax heaven; offshore companies (search for similar items in EconPapers)
JEL-codes: E52 G28 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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