DOAJ Open Access 2019

International Cooperation in the Fight against Tax Evasion

Roman Vybíral

Abstrak

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.

Topik & Kata Kunci

Finance Law Political institutions and public administration (General)

Penulis (1)

Roman Vybíral

Format Sitasi

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Vybíral, R. (2019). International Cooperation in the Fight against Tax Evasion. https://doi.org/10.53116/pgaflr.2019.1.4

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Informasi Jurnal

Tahun Terbit: 2019
Sumber Database: DOAJ
DOI: 10.53116/pgaflr.2019.1.4
Akses: Open Access ✓