Aygun Gunduz Guliyeva
Baku State University
FEATURES OF THE FİGHT AGAİNST TAX OFFENCES İN THE EUROPEAN UNİON
Every year, the European Union loses billions of euros of public money due to tax avoidance, tax evasion and tax fraud. As a consequent, Member States suffer significant losses of revenue, as well as a dent to the efficiency their tax systems. Moreover, some EU Member States - notably the Netherlands, Ireland, Belgium, Luxembourg, Malta and Cyprus - are using unfair practices to increase the artificial exchange of profits of multinational corporations. This unprecedented challenge deeply questions the ways and means of cooperation, not only for the Taxation and Customs Union, but also within the area of Freedom, Security and Justice, put forward by the Lisbon Treaty.Key words: EU, tax, tax avoidance, evasion, fraud, harmonisation, direct tax, indirect tax
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