Measures and policies to combat tax frauds

The final thesis deals with tax evasions, fights and policy against the tax evasions in European Union. The aim of my work is provide a clearer imagine, what kinds of provisions the European Union uses to combat tax frauds. At this thesis are used sources of directions and measures, which were suggested and accepted in years 2006 -- 2010. In theoretical part is described what the word "tax evasions" means, what types of tax evasions we recognize and the different means of their measuring. Another section is devoted to estimations of tax evasions, mainly on field of VAT with attention to carousel frauds in particular countries. At last part is characterized measures of European Union in combating VAT frauds in two forms: modifying VAT system and administrative cooperation between Member States