European Administrative Cooperation in the Field of Taxation

Florin Tudor ()
Additional contact information
Florin Tudor: Faculty of Juridical, Social and Political Sciences, Dunarea de Jos of University of Galati, Romania

Economics and Applied Informatics, 2012, issue 1, 53-56

Abstract: The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation in tax matters at EU level is being a decisive factor in delaying the causes with the consequence of prescription of the facts which brings serious damage enhanced EU budget. This study aims to examine the legal ways and means to ensure that the information, reports, statements and other documents mandatory to the administrative or judicial proceedings to be legal required from the counterparts existing in other members states invoked as evidence by their competent bodies.

Keywords: Administrative cooperation; Double taxation; Fraud and tax evasion (search for similar items in EconPapers)
JEL-codes: H26 H79 H89 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ann.ugal.ro/eco/Doc2012.1/FlorinTudor.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2012:i:1:p:53-56

Access Statistics for this article

More articles in Economics and Applied Informatics from "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Gianina Mihai ().