ACTS OF TAX EVASION AND FRAUD AND FINANCIAL IMPACT OF THESE PHENOMENA IN THE EUROPEAN UNION

Abstract

Tax evasion has always been one of the most serious problems a country is facing, regardless of its level of development. At EU level, the situation is no different, largely due to lack of legislation to regulate this phenomenon. However, major reform efforts made in recent years by all Member States and EU bodies have brought additional clarity.tax evasion, tax fraud, financial impact, suspected fraud, EU