Criteria for Defining Tax Evasion as Tax Terrorism
There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and...
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| Format: | Article |
| Language: | English |
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Sciendo
2017-04-01
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| Series: | Economics and Business |
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| Online Access: | https://doi.org/10.1515/eb-2017-0009 |