IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiiiy2023i2p760-766.html
   My bibliography  Save this article

Tax Evasion in the European Union

Author

Listed:
  • Corina Elena Manta

    (“Ovidius” University of Constanta, Faculty of Economic Studies, Romania)

  • Alexandra Danila

    (“Ovidius” University of Constanta, Faculty of Economic Studies, Romania)

Abstract

Tax evasion is a significant issue within the European Union (EU), impacting both individual member states and the EU. It involves individuals or businesses deliberately underreporting income, hiding assets, or engaging in other fraudulent activities to reduce their tax liability. This study aims to identify most common methods of tax evasion used by European companies. Consequently, we detail the various measures the EU has taken to address tax evasion and enhance cooperation among member states to combat this problem.

Suggested Citation

  • Corina Elena Manta & Alexandra Danila, 2023. "Tax Evasion in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 760-766, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:760-766
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/21-3.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    transfer prices; intra-community loans; tax provisions; investments;
    All these keywords.

    JEL classification:

    • 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:ovi:oviste:v:xxiii:y:2023:i:2:p:760-766. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.