Fighting VAT Fraud through Administrative Tools in the European Union

Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders and the level of development of countries. Value added tax (VAT) is an increasingly important source of revenue for the European Union (EU) Member States. Still, like every other tax, VAT is vulnerabl...

Full description

Bibliographic Details
Main Authors: Ionela BUTU, Petre BREZEANU
Format: Article
Language:English
Published: Universitaria Publishing House 2020-11-01
Series:Finanţe: Provocările viitorului
Subjects:
Online Access:http://www.financejournal.ro/fisiere/revista/124348129309_Butu_Brezeanu3_en.pdf