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Tax Fraud as Security Threat

Author

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  • Boyko Petev

    (D. A. Tsenov Academy of Economics)

Abstract

The challenges faced by the EU Member States in the fields of taxation and tax fraud are a topical issue. Its importance stems from several groups of factors, such as changes in public relations, new legislation in the Republic of Bulgaria related to its EU membership, and lack of comprehensive research in this field. Moreover, the need for such a research arises from the by Bulgaria’s drastically changed financial and legal relations, which, after more than ten years of the country’s EU membership require an analysis of its experience and the lessons it has learned in the field of its public relations that emerged and developed in the financial system of the Republic of Bulgaria and the threats for its national security as a part of the EU financial system. In some aspects, an attempt has been made to present and interpret them from a new perspective.

Suggested Citation

  • Boyko Petev, 2020. "Tax Fraud as Security Threat," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 70-84.
    • Handle: RePEc:dat:earchi:y:2020:i:4:p:70-84
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    File URL: http://hdl.handle.net/10610/4418
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    Citations

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    Cited by:

    1. Vladislav Lyubenov, 2021. "The Eurozone Yield Curve Shape During Covid19: A Projection Of Investment And Macroeconomic Expectations," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 67-90.

    More about this item

    Keywords

    tax fraud; security; aggressive tax planning; law enforcement bodies; phantom companies; tax heaven; offshore companies;
    All these keywords.

    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • E52 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Monetary Policy

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