ECONOMIC DAMAGE TO THE STATE DUE TO UNPAID TAXES AND LEVIES

ANNA HARUMOVÁ

https://doi.org/10.53465/EDAMBA.2021.9788022549301.140-151

 

Abstract: In my contribution, I focused on issues that are directly related to tax fraud, tax evasion and tax avoidance. The area can be described as an abuse of the tax system, which in its opinion is a real reflection of the behaviours of tax subjects in a specific tax practice. As a result of this procedure, the tax revenues of public budgets are reduced, as the collection of taxes decreases from year to year compared to the estimates of the tax administration in most EU Member States. Tax evasion due to fraudulent practices causes economic damage to individual states.

Keywords: economic damage, taxes, levies, multinational companies

JEL classification: H21, H24, H26

Fulltext: PDF

Online publication date: 12 May 2022

 

To cite this article (APA style): 

Harumová, A. (2022). Economic Damage to the State Due to Unpaid Taxes and Levies. Proceedings from the EDAMBA 2021 conference, 140 – 151. https://doi.org/10.53465/EDAMBA.2021.9788022549301.140-151