Tax Evasion in the European Union
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2024-02-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/21-3.pdf |
| _version_ | 1797316425631662080 |
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| author | Corina Elena Manta Alexandra Danila |
| author_facet | Corina Elena Manta Alexandra Danila |
| author_sort | Corina Elena Manta |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T03:19:11Z |
| format | Article |
| id | doaj.art-eec078b23680406790dbbdcae166e43d |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-03-08T03:19:11Z |
| publishDate | 2024-02-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-eec078b23680406790dbbdcae166e43d2024-02-12T12:47:45ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272024-02-01XXIII760766Tax Evasion in the European UnionCorina Elena Manta 0Alexandra Danila 1“Ovidius” University of Constanta, Faculty of Economic Studies, Romania“Ovidius” University of Constanta, Faculty of Economic Studies, RomaniaTax 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. https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/21-3.pdftransfer pricesintra-community loanstax provisionsinvestments |
| spellingShingle | Corina Elena Manta Alexandra Danila Tax Evasion in the European Union Ovidius University Annals: Economic Sciences Series transfer prices intra-community loans tax provisions investments |
| title | Tax Evasion in the European Union |
| title_full | Tax Evasion in the European Union |
| title_fullStr | Tax Evasion in the European Union |
| title_full_unstemmed | Tax Evasion in the European Union |
| title_short | Tax Evasion in the European Union |
| title_sort | tax evasion in the european union |
| topic | transfer prices intra-community loans tax provisions investments |
| url | https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/21-3.pdf |
| work_keys_str_mv | AT corinaelenamanta taxevasionintheeuropeanunion AT alexandradanila taxevasionintheeuropeanunion |