International Cooperation in the Fight against Tax Evasion

Autor:	Roman Vybíral
Jazyk:	angličtina
Rok vydání:	2019
Předmět:	tax evasion international organisation oecd european union Finance HG1-9999 Law Political institutions and public administration (General) JF20-2112
Zdroj:	Public Governance, Administration and Finances Law Review, Vol 4, Iss 1, Pp 44-49 (2019)
Druh dokumentu:	article
ISSN:	2498-6275 2786-0736
DOI:	10.53116/pgaflr.2019.1.4
Popis:	As regards the fight against tax evasion individual states do not act isolated, on the contrary the key role is being played by international organisations. Because of the wide fiscal sovereignty of states such cooperation takes many forms and outputs. On the one hand, this article aims to identify areas within which the fight against tax evasion occurs. Furthermore, it aims to analyse the development and current status of important international organisations that fight against tax evasion and to present their selected outputs.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/00d8caf34b7e4365bddcdb65e7c723e0 Zobrazit plný text záznamu View record in DOAJ