IDEAS home Printed from https://ideas.repec.org/a/hyp/journl/v5y2017i3p35-39.html
   My bibliography  Save this article

Programs for Monitoring Intra-Community Aquisition and Delivery in order to Reduce Tax Evasion

Author

Listed:
  • Geraldina Terezia Vajda

    () (“December 1st, 1918” University of Alba Iulia)

Abstract

In recent years, the problems posed by fraud and tax evasion have worsened considerably, becoming a subject of major concern to the European Union and around the world. Billions of Euros are lost. By reducing fraud and tax evasion, Member States could increase tax revenues, which would also provide greater leeway to restructure their tax systems in such a way as to encourage growth. In addition, given the scale of the challenge, strengthening the fight against fraud and tax evasion is not only a question of income, but also of fairness. Especially in these tough times from economical point of view, honest taxpayers should not have to bear additional tax increases to compensate for the loss of income caused by those who commit fraud and tax evasion.

Suggested Citation

  • Geraldina Terezia Vajda, 2017. "Programs for Monitoring Intra-Community Aquisition and Delivery in order to Reduce Tax Evasion," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(3), pages 35-39, September.
  • Handle: RePEc:hyp:journl:v:5:y:2017:i:3:p:35-39
    as

    Download full text from publisher

    File URL: https://hej.hyperion.ro/articles/3(5)_2017/HEJ%20nr3(5)_2017_A5Vajda.pdf
    Download Restriction: no

    More about this item

    Keywords

    tax evasion; tax fraud; VAT; income tax; competition;

    JEL classification:

    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hyp:journl:v:5:y:2017:i:3:p:35-39. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Iulian Panait). General contact details of provider: http://edirc.repec.org/data/fehypro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.