Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion

The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance. The EU legislative and non-legislative acts in this area have resulted from political attitudes, economic intentions, proposals, and compr...

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Autores principales:	Korauš Antonín, Gombár Miroslav, Černák Filip
Formato:	article
Lenguaje:	EN FR
Publicado:	EDP Sciences 2021
Materias:	international trade international services tax fraud tax evasion Social Sciences H
Acceso en línea:	https://doaj.org/article/df054ebdd83447df98cf4790f9f510d0
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spelling	oai:doaj.org-article:df054ebdd83447df98cf4790f9f510d02021-12-02T17:16:07ZChanges in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion2261-242410.1051/shsconf/202112609001https://doaj.org/article/df054ebdd83447df98cf4790f9f510d02021-01-01T00:00:00Zhttps://www.shs-conferences.org/articles/shsconf/pdf/2021/37/shsconf_sdppp2021_09001.pdfhttps://doaj.org/toc/2261-2424The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance. The EU legislative and non-legislative acts in this area have resulted from political attitudes, economic intentions, proposals, and compromises reached between the individual Member States, on the one hand, and the EU, on the other, in their effort to combat fraudulent behaviour in the taxation area. The fight against fraudulent behaviour in the taxation area, be it tax fraud, tax evasion or tax avoidance, has become a real global challenge not only for the EU and its Member States but also for the entire world. These are different forms and methods for misusing tax systems both within the EU and abroad. This paper is part of the project: “Electronic methods for detecting unusual business transactions in the business environment” (ITMS code: 313022W057), co-financed by the European Regional Development Fund (ERDF) and also the project “VEGA1 / 0194/19 — Research on process-oriented financial management with a focus on to detect tax evasion in international trade”.Korauš AntonínGombár MiroslavČernák FilipEDP Sciencesarticleinternational tradeinternational servicestax fraudtax evasionSocial SciencesHENFRSHS Web of Conferences, Vol 126, p 09001 (2021)
institution	DOAJ
collection	DOAJ
language	EN FR
topic	international trade international services tax fraud tax evasion Social Sciences H
spellingShingle	international trade international services tax fraud tax evasion Social Sciences H Korauš Antonín Gombár Miroslav Černák Filip Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion
description	The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance. The EU legislative and non-legislative acts in this area have resulted from political attitudes, economic intentions, proposals, and compromises reached between the individual Member States, on the one hand, and the EU, on the other, in their effort to combat fraudulent behaviour in the taxation area. The fight against fraudulent behaviour in the taxation area, be it tax fraud, tax evasion or tax avoidance, has become a real global challenge not only for the EU and its Member States but also for the entire world. These are different forms and methods for misusing tax systems both within the EU and abroad. This paper is part of the project: “Electronic methods for detecting unusual business transactions in the business environment” (ITMS code: 313022W057), co-financed by the European Regional Development Fund (ERDF) and also the project “VEGA1 / 0194/19 — Research on process-oriented financial management with a focus on to detect tax evasion in international trade”.
format	article
author	Korauš Antonín Gombár Miroslav Černák Filip
author_facet	Korauš Antonín Gombár Miroslav Černák Filip
author_sort	Korauš Antonín
title	Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion
title_short	Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion
title_full	Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion
title_fullStr	Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion
title_full_unstemmed	Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion
title_sort	changes in the structure of international trade and services in the context of tax fraud and tax evasion
publisher	EDP Sciences
publishDate	2021
url	https://doaj.org/article/df054ebdd83447df98cf4790f9f510d0
work_keys_str_mv	AT korausantonin changesinthestructureofinternationaltradeandservicesinthecontextoftaxfraudandtaxevasion AT gombarmiroslav changesinthestructureofinternationaltradeandservicesinthecontextoftaxfraudandtaxevasion AT cernakfilip changesinthestructureofinternationaltradeandservicesinthecontextoftaxfraudandtaxevasion
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Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion

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