Received:
2022-05-11 | Accepted:
2022-08-08 | Published:
2022-09-30
Title
Detection of tax evasion using tax audits in the Slovak Republic
Abstract
Tax evasion causes a significant shortfall in revenues from the state budget in the Slovak Republic and the European Union. Therefore, the European Union states are looking for ways to detect tax evasion. The most common tax evasion occurs from value-added tax. It is not possible to eliminate tax evasion, but it is possible to effectively see tax evasion and fight against tax evasion through legislation as well as effective tax control. The article aims to point out illegal tax evasion in the area of value-added tax and to point out the fight against tax evasion. Methods of analysis and comparison were used in the research. The study was carried out based on data from the Financial Administration of the Slovak Republic, where the results of control activities were analyzed with a focus on value-added tax as well as the effectiveness of the control activities of individual tax authorities within the Slovak Republic. I drew attention to the most frequently occurring tax evasions of value-added tax. The continuation of the research will be the analysis of tax evasion in corporate income tax. These research results will be published in the following article.
Keywords
tax evasion, tax control, Financial Administration of the Slovak Republic, analysis of the detection of VAT, effectiveness of tax controls
JEL classifications
H83
URI
http://jssidoi.org/jesi/article/992
DOI
Pages
214-225
Funding
The paper is the output of a scientific project IGA “Taxation in the context of financial accounting“ (Funder: VSEM IGA VSEM, i.e. School of Economics and Management)
This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License
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