PREVENTING AND COMBATING TAX EVASION IN INTERNATIONAL LAW
PREVENTING AND COMBATING TAX EVASION IN INTERNATIONAL LAW

Summary/Abstract: Tax evasion is a form of economic and financial crime seriously harm the consolidated budget of any state, while the phenomenon constitutes an important pillar of the global underground economy. EU legislation considers prevent tax evasion and tax avoidance to a separate section of the chapter of taxation in the EU’s vision section that is separate from the general principles of direct taxation, indirect taxes and other taxes. Prevention is an important objective of EU tax policy, setting up a specialized union, namely the European Anti-Fraud Office (OLAF). Through this article we propose an analysis of the rules of international tax evasion, an analysis of the causes of the evasion identify and find solutions to prevent and combat the phenomenon in relation to the solutions identified in preventing and combating international law.

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