Exchange and provision of information in the field of tax administration and prevention of tax evasion

The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration. Subsequently, other tasks have been added to this objective, inc...

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Bibliographic Details
Main Authors: Ľubomír Čunderlík, Andrea Szakács
Format: Article
Language:English
Published: Universitas-Győr Nonprofit Ltd. 2023-06-01
Series:Institutiones Administrationis
Subjects:
Online Access:https://administrativescience.com/index.php/instadm/article/view/28/50