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Management Of Activities To Combat The Phenomenon Of Tax Evasion And The Prevention Of Intra-Community Fraud

Author

Listed:
  • Cosmin Sandu BADELE

    (Valahia University of Targoviste, Romania)

  • Lucian IVAN

    (Ministry of Internal Affairs, Romania)

Abstract

The rules governing the application of the VAT exemption for intra-Community supplies of goods have undergone significant changes since the beginning of 2020, in order to standardize documentation requirements at European level, but also to combat tax evasion, given that the collection deficit the tax remains high. Proof of transport between Member States is one of the substantial conditions for granting the VAT exemption, with the EU establishing a set of specific documents that can constitute proof of intra-Community transport. Tax evasion is a special component of economic and financial crime, and combating the phenomenon has become a major goal of national and international bodies. Approached from a strictly theoretical perspective, Community and / or international tax evasion has to do primarily with the expansion of production / services, respectively of some of their components, belonging to national entities in states where they benefit from tax regulations and much more favorable social.

Suggested Citation

  • Cosmin Sandu BADELE & Lucian IVAN, 2021. "Management Of Activities To Combat The Phenomenon Of Tax Evasion And The Prevention Of Intra-Community Fraud," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(4), pages 20-28.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:4:p:20-28
    as

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    References listed on IDEAS

    as
    1. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, vol. 88(2), pages 288-307, April.
    2. repec:dau:papers:123456789/12339 is not listed on IDEAS
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    More about this item

    Keywords

    economic crime; tax evasion; VAT; tax fraud; Open Source Intelligence OSINT; information management;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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