Fraude, evasión y elusión fiscal en la Unión Europea
The economic crisis has placed in the foreground of today the need to improve the budgetary capacities of the countries, while at the same time ensuring their balance. With this objective, the fight against fraud and tax evasion is one of the hotbeds of action for increasing revenue, help clean up t...
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Format: | Article |
Language: | Spanish |
Published: |
Xunta de Galicia: Escola Galega de Administración Pública = Escuela Gallega de Administración Pública
2015
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5315606 |
Source: | Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 10, Nº. 1, 2015 (Ejemplar dedicado a: Armonización fiscal), pags. 93-112 |
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Summary: |
The economic crisis has placed in the foreground of today the need to improve the budgetary capacities of the countries, while at the same time ensuring their balance. With this objective, the fight against fraud and tax evasion is one of the hotbeds of action for increasing revenue, help clean up the public accounts and to ensure the equity of tax systems. Identical reasons we could expose in relation to tax avoidance, increasingly widespread in the practice of the companies, which has led to use the term aggressive tax planning virtually as a synonym for the same, in what appeared to be an attempt to soften its negative elements. In this work we are approaching the reality of these phenomena in the field of European Union to then explain and analyze the measures being articulated to fight against them. |
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