Open AccessInternational Cooperation in the Fight against Tax Evasion
Author(s) -
Roman Vybíral
Publication year - 2019
Publication title -
public governance, administration and finances law review
Language(s) - English
Resource type - Journals
eISSN - 2786-0736
pISSN - 2498-6275
DOI - 10.53116/pgaflr.2019.1.4
Subject(s) - tax evasion , evasion (ethics) , sovereignty , business , economics , political science , public economics , law and economics , international trade , law , medicine , politics , immune system , immunology
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.