The Fight Against Tax Fraud and Tax Evasion in European Union

U ovom završnom radu objašnjene su odrednice poreznog sustava Europske unije, obrazložena je harmonizacija poreznog sustava EU i nadležnost u poreznim pitanjima. Prikazana je primjena poreznih politika i suradnja zemalja članica s ciljem smanjenja poreznih prijevara. Nadalje rastumačen je pojam porezne evazije, dan je povijesni prikaz evazije i razgraničena je na zakonitu i nezakonitu te su dani konkretni primjeri za obje. Objašnjeni su efekti porezne evazije te su prikazane metode kojima se suzbija porezna evazija. Nadalje je dana definicija poreznih prijevara i njihov povijesni prikaz. Nabrojene su vrste poreznih prijevara, a poseban naglasak je stavljen na kružne prijevare. Priloženi su konkretni primjeri prijevara iz prakse poput Applea, Starbucksa i talijanskih modnih kuća. Objašnjen je pojam poreznih oaza, rastumačen je razlog njihove atraktivnosti te su nabrojene najpoznatije u Europi.This final paper explains the determinants of the Tax System of the European Union, explains the harmonization of the EU tax system and jurisdiction in tax matters. The application of tax policies and cooperation of member states with the aim of reducing tax fraud is presented. Furthermore, the concept of tax evasion is understood, a historical account of evasion is given and it is demarcated to legal and illegal, and concrete examples are given for both. The effects of tax evasion are explained and methods to combat tax evasion are presented. Furthermore, the definition of tax fraud and their historical account is given. The types of tax returns are listed, and special emphasis is placed on carousel fraud. Concrete examples of scams from practice such as Apple, Starbucks and Italian fashion houses are attached. The concept of tax havens is explained, the reason for their attractiveness is explained and the most famous in Europe are listed