Options to combat tax evasion of VAT within the European Union

The objective of this thesis is to analyze and evaluate the European Commission's proposals aimed at fighting tax evasion in the realm of value-added tax within the European Union. The first part of the thesis explains the issues concerning value-added tax with transactions within the EU, defines the term tax evasion, and a large part is devoted to different types of tax frauds, especially to the so called carousel frauds. The size of the so called shadow economy and estimates of the levels of tax evasion are also included in this part. The next section focuses on the analysis of individual proposals of the European Commission, i.e. introducing the mechanism of the general reverse-charge, introduction of taxation of supplies within the European Union, and enhancement of cooperation among Member States. The third part evaluates these individual proposals from the points of view of the European Commission, tax experts, and the author of this thesis herself and based on the analysis conducted