Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
International Cooperation of Financial and Tax Authorities in Tax Administration
Języki publikacji
Abstrakty
The authors of the article dealing with the legal aspects of international cooperation in tax administration. They are based on the fact that from 1 May 2004, when Poland and Slovakia as well as other former communist bloc countries became part of the EU which extended the area of legislation, tax administration and the legal acts of EU institutions and bodies, which aim to create room for development of international cooperation and assistance in this area. In this article some features characterizing the rules of international cooperation within the EU are presented. The authors of this article stress that international cooperation in tax administration, be given the freedom regarding the movement of persons, capital, goods and services based on the number of business transactions within the EU and in relation to third-world countries, also the increase in tax fraud and the resulting tax evasion become unavoidable. The authors deal with the legal aspects of international tax cooperation, especially in relation to direct taxes as well as indirect taxation, particularly as it is written regarding legally binding acts of the EU. (original abstract)
Czasopismo
Rocznik
Numer
Strony
13--25
Opis fizyczny
Twórcy
autor
- Prešovská univerzita v Prešove
autor
- Prešovská univerzita v Prešove
Bibliografia
- D. Hendrych, a kol., Správní právo, Obecná část (7.vydání), C.H.·Beck, Praha 2009, s. 5 a n.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171374879