Abstract

The research is focused on determining the tax fraud ways and analyzing the amount of tax evasion. The authors stress the need to strengthen the fight against tax frauds and tax evasions in the EU overall and in Slovak Republic in particular. For achieving the aim of the paper the systems and mechanisms of tax carrying out control were investigated. The authors analyzed the activities of tax authorities and demonstrated how these bodies can fight with tax fraud and tax evasions. Analyzing the data from the VIAS and the Eurostat systems the tax evasions in the Slovak Republic, in some other EU member states and their share in the total tax duty were compared. Within this part, the authors proposed the system of international tax information exchange of EU member states and the VIES system which will work with information about intercommunity businesses in EU member states and the Eurostat system. The results of cluster analysis showed that within the EU member states, by the estimated volume of tax evasions (in particular, the value–added tax as a significant share of the total taxes duty) Slovakia takes one of the lowest places among the EU member states. Since value added tax offers the most opportunities to avoid tax duties and provides the biggest room to make tax frauds and connected tax evasions the authors determine the mechanism of the overall tax administration in the Slovak Republic and some EU member states. Increasing the effectiveness of the fight against tax evasions and frauds can be realized by taking the measures of the compulsory establishment of an equal business accounts, the establishment of the registrar of fines of individual taxpayers, an introduction of a unified value–added tax rate and in some cases the cancellation of VAT and the introduction of a turnover tax.  

Keywords: tax, tax payers, tax fraud, tax evasion, VAT, Slovakia, the European Union

JEL Classification: G21.

Cite as: Dobrovic, J., Koraus, A., Rajnoha, R. (2018). Activity management of the action plan for a sustainable fight against tax fraud and tax evasion in Slovakia as compared with the EU. Marketing and Management of Innovations, 3, 313-323. https://doi.org/10.21272/mmi.2018.3-28

This work is licensed under a Creative Commons Attribution 4.0 International License

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