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Problems Relating To Tax Avoidance And Possible Solutions In The European Union’S And Hungarian’S Regulation

Author

Listed:
  • Zoltán NAGY

    (PhD: associate professor, University of Miskolc, Faculty of Law, Department of Public Finances, HUNGARY.)

  • Beáta GERGELY

    (PhD. student, University of Miskolc, Faculty of Law, Department of Public Finances, HUNGARY.)

  • Balázs KATONA

    (University student, University of Miskolc, Faculty of Law, HUNGARY.)

Abstract

This study examines the Value Added Tax regulation both in Hungary and in the European Union. The VAT income is a very important and significant revenue of the state budget. This is the reason why it is very important the reduce the amount of losses caused by tax frauds, tax evasion and tax avoidance. The study introduces the different types of tax frauds, the characterstics of the tax fraud based on chain transactions. One of the main part of our study highlightes the new legal instruments and measures applied by the Hungarian tax authority.

Suggested Citation

  • Zoltán NAGY & Beáta GERGELY & Balázs KATONA, 2018. "Problems Relating To Tax Avoidance And Possible Solutions In The European Union’S And Hungarian’S Regulation," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 74, pages 59-67, September.
  • Handle: RePEc:pmu:cjurid:v:74:y:2018:p:59-67
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/curentul_juridic/rcj18/recjurid183_6F.pdf
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    More about this item

    Keywords

    Value Added Tax; tax avoidance; tax fraud; missing trader fraud; carousel fraud; online cash register; Road transportation control system; tay payers classification;

    JEL classification:

    • K32 - Law and Economics - - Other Substantive Areas of Law - - - Energy, Environmental, Health, and Safety Law

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