Medzinárodné daňové úniky a metódy ich predchádzania

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Peter Huba - Jozef Sábo - Martin Štrkolec

The presented monograph aims to provide an in-depth overview of the issue of international tax evasion, both in terms of its conceptual foundations and with regard to specific methods and schemes used to carry out tax evasion.

The members of the authorial team have also addressed questions of tax evasion in their previous works: "International Tax Evasion and Tax Havens" (JUDr. Jozef Sábo) and "Legal Aspects of the Elimination of Double Taxation and Prevention of Tax Evasion" (JUDr. Peter Huba).

This monograph represents a synthesis of the relevant research activities of the authorial team, enriched by the interdisciplinary dimension of the tax evasion problem. At the same time, it highlights those shortcomings that appear to be the most serious from the perspective of the risk of international tax evasion and base erosion in Slovakia. In this respect, a comparative perspective on the issue is presented, drawing extensively from American sources, mainly due to the high quality and long-standing research on international tax evasion in the United States.

The authorial team believes that this monograph will help to bring the issue of corporate income tax evasion closer to the professional public, and that it will receive attention equal to that given to VAT fraud and other pressing issues of current tax legislation.

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978-80-8152-403-5

Data sheet

Method of publication:
E-book (pdf)
Authors:
Peter Huba - Jozef Sábo - Martin Štrkolec
Document type:
Monograph
Number of pages:
189
Available from:
30.06.2016
Year of publication:
2016
Edition:
1st edition
Publication language:
Slovak
Faculty:
Faculty of Law
Note:
Táto monografia vznikla ako výstup z riešenia grantovej úlohy projektu VVGS-2013-108 „Formy a predchádzanie daňovým únikom pri medzinárodnom zdaňovaní.“
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