Objetivos y medidas en la lucha contra el fraude fiscal desde una perspectiva internacional

Domingo Carbajo Vasco
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Domingo Carbajo Vasco: Agencia Estatal de Administración Tributaria (AEAT)

EKONOMIAZ. Revista vasca de Economía, 2015, vol. 88, issue 02, 146-175

Abstract: The article lays out the author´s view regarding the relevance of fiscal fraud in the present economic and social conditions of globalization and its true nature. From the author´s perspective, actually the only way to counteract fiscal fraud is the cooperation amongst international Tax Administrations and the establishment of a kind of an international fiscal order ruled by the OECD aegis. Due to the present circumstances, the international fiscal fraud would be only counteracted using the international exchange of information for fiscal matters and implementing the Action Plan on BEPS (Base Erosion and Profit Shifting). On the domestic side, the author explains some considerations concerning the nature of fiscal fraud as an antisocial behavior and comment several potential measures to reduce it.

Keywords: Tax fraud; BEPS initiative; tax havens; Action Plan on BEPS; OECD (search for similar items in EconPapers)
JEL-codes: H26 H30 H87 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2015206

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