Tax Evasion in the European Union

Corina Elena Manta () and Alexandra Danila ()
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Corina Elena Manta: “Ovidius” University of Constanta, Faculty of Economic Studies, Romania
Alexandra Danila: “Ovidius” University of Constanta, Faculty of Economic Studies, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 760-766

Abstract: Tax evasion is a significant issue within the European Union (EU), impacting both individual member states and the EU. It involves individuals or businesses deliberately underreporting income, hiding assets, or engaging in other fraudulent activities to reduce their tax liability. This study aims to identify most common methods of tax evasion used by European companies. Consequently, we detail the various measures the EU has taken to address tax evasion and enhance cooperation among member states to combat this problem.

Keywords: transfer prices; intra-community loans; tax provisions; investments (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:760-766

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