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Tax Evasion in the European Union

Author

Listed:
  • Corina Elena Manta

    (“Ovidius” University of Constanta, Faculty of Economic Studies, Romania)

  • Alexandra Danila

    (“Ovidius” University of Constanta, Faculty of Economic Studies, Romania)

Abstract

Tax evasion is a significant issue within the European Union (EU), impacting both individual member states and the EU. It involves individuals or businesses deliberately underreporting income, hiding assets, or engaging in other fraudulent activities to reduce their tax liability. This study aims to identify most common methods of tax evasion used by European companies. Consequently, we detail the various measures the EU has taken to address tax evasion and enhance cooperation among member states to combat this problem.

Suggested Citation

  • Corina Elena Manta & Alexandra Danila, 2023. "Tax Evasion in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 760-766, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:760-766
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    References listed on IDEAS

    as
    1. Roberto Galbiati & Emeric Henry & Nicolas Jacquemet & Max Lobeck, 2021. "How laws affect the perception of norms: Empirical evidence from the lockdown," PLOS ONE, Public Library of Science, vol. 16(9), pages 1-14, September.
    2. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    transfer prices; intra-community loans; tax provisions; investments;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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