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Autor
Babčák Vladimír (Prešovská univerzita v Prešove), Moskvičová Mária (Prešovská univerzita v Prešove)
Tytuł
Medzinárodná spolupráca finančných a daňových orgánov pri správe daní
International Cooperation of Financial and Tax Authorities in Tax Administration
Źródło
Studia Prawnicze i Administracyjne, 2012, nr 2 (4), s. 13-25
Słowa kluczowe
Zarządzanie podatkami, Współpraca międzynarodowa, Prawo podatkowe
Tax administration, International cooperation, Tax regulations
Uwagi
summ.
Firma/Organizacja
Unia Europejska (UE)
European Union (EU)
Abstrakt
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)
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Bibliografia
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  1. D. Hendrych, a kol., Správní právo, Obecná část (7.vydání), C.H.·Beck, Praha 2009, s. 5 a n.
Cytowane przez
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ISSN
2081-8025
Język
slo
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