Cooperation between EU Member States to prevent international tax evasion and fraud

摘要

EU single market is affected by tax evasion and tax fraud in the Member States, given that economic scourge extends beyond the borders of Member States generating budget losses and violations of conditions of competition and the principle of fair taxation, In this paper we proposed to analyze cooperative measures that EU Member States have adopted fiscal policy to combat tax evasion and tax fraud at EU and national level, addressing both forms of evasion and factors of influence, the issue of economy as the main manifestation of tax evasion, along with means and methods of preventing and combating tax evasion.