PROBLEMS RELATING TO TAX AVOIDANCE AND POSSIBLE SOLUTIONS IN THE EUROPEAN UNION’S AND HUNGARIAN’S REGULATION

Zoltan Nagy, Beata Gergely and Balazs Katona
Additional contact information
Zoltan Nagy: PhD: associate professor, University of Miskolc, Faculty of Law, Department of Public Finances, HUNGARY.
Beata Gergely: PhD. student, University of Miskolc, Faculty of Law, Department of Public Finances, HUNGARY.
Balazs Katona: University student, University of Miskolc, Faculty of Law, HUNGARY.

Curentul Juridic, The Juridical Current, Le Courant Juridique, 2018, vol. 74, 59-67

Abstract: This study examines the Value Added Tax regulation both in Hungary and in the European Union. The VAT income is a very important and significant revenue of the state budget. This is the reason why it is very important the reduce the amount of losses caused by tax frauds, tax evasion and tax avoidance. The study introduces the different types of tax frauds, the characterstics of the tax fraud based on chain transactions. One of the main part of our study highlightes the new legal instruments and measures applied by the Hungarian tax authority.

Keywords: Value Added Tax; tax avoidance; tax fraud; missing trader fraud; carousel fraud; online cash register; Road transportation control system; tay payers classification (search for similar items in EconPapers)
JEL-codes: K32 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.upm.ro/facultati_departamente/ea/RePEc/ ... 8/recjurid183_6F.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:pmu:cjurid:v:74:y:2018:p:59-67

Access Statistics for this article

More articles in Curentul Juridic, The Juridical Current, Le Courant Juridique from Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation Contact information at EDIRC.
Bibliographic data for series maintained by Bogdan Voaidas ( this e-mail address is bad, please contact ).