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Tax Fraud and Tax Avoidance Rationale and Solutions

Tax Fraud and Tax Avoidance Rationale and Solutions. Dr. Richard Ďurana INESS – Institute of Economic and Social Studies. European Commission Press release (Brussels, 6 December 2012) Clamping down on tax evasion and avoidance: Commission presents the way forward.

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Tax Fraud and Tax Avoidance Rationale and Solutions

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  1. Tax Fraud and Tax Avoidance Rationale and Solutions Dr. Richard Ďurana INESS – Institute of Economic and Social Studies

  2. European Commission Press release (Brussels, 6 December 2012) Clamping down on tax evasion and avoidance: Commission presents the way forward "Around one trillion euros is lost to tax evasion and avoidance every year in the EU.Not only is this a scandalous loss of much-needed revenue, it is also a threatto fair taxation.

  3. Total government expenditures (EUR mil.) www.cenastatu.sk

  4. State Waste (evidence based and documented in print media): over EUR 3.0 bln. since 2007 www.plytvanie.sk

  5. Doing Business 2013 (The World Bank) Paying Taxes

  6. Conclusions: Tax fraud is a problem, tax avoidance is a signal VAT – a change in scheme (simpler schemes, sales tax?) Income tax – decrease, along with administrative burden decrease

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