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


  • Geraldina Terezia Vajda

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


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

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    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


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