Karuselové podvody
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Súbory
Dátum
2024
Autori
Názov časopisu
ISSN časopisu
Názov zväzku
Vydavateľ
Západočeská univerzita v Plzni
ISBN
978-80-261-1257-0
978-80-261-1258-7
978-80-261-1258-7
ISSN
Abstrakt
We are currently seeing carousel fraud as well as overall tax crime becoming one of the phenomena of the 21st century. This is caused by several factors, but among the main ones I would probably include the vision of getting rich quick. Thus, the gradual strengthening of international relations brings with it, in addition to positive ones, many negative phenomena. These phenomena include tax crimes. Tax crime, also active in the field of VAT, is a phenomenon that in the last. It is experiencing an upward trend not only in Slovakia but also in neighbouring member states EU countries. Recently, we can see the efforts of national governments, as well as the EU‘s efforts to eliminate negative elements in tax systems, whether legislative or of a non-legislative nature. The goal of every government, not only the Government of the Slovak Republic, but also the governments. Other member states want to strengthen and tighten supervision of taxpayers when collecting Taxes. This effort manifests itself in several spheres, not only in tax collection, but also in detecting tax evaders and strengthening tax audits.
Popis
In: Naděje právní vědy 2023 : právní věda v praxi / rec. Michal Dittrich, Tomáš Křivka ... [et al.]. 1. vyd. Plzeň : Západočeská univerzita v Plzni, 2024. ISBN 978-80-261-1257-0. S. 36-47.
Kľúčové slová
daňové úniky, tax evasion, daňová kriminalita, tax crime, karuselové podvody, daň z pridanej hodnoty, value-added tax, DPH
Výstup z projektu
Citácia
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© vydavateľ
info:eu-repo/semantics/openAccess
info:eu-repo/semantics/openAccess