Integration of legislation on countering tax crimes in the EU: opportunities and limitations ; Интеграция законодательства о противодействии налоговым преступлениям в Европейском Союзе: возможности и ограничения

Authors: D. G. Bachurin, Д. Г. Бачурин

Source: Law Enforcement Review; Том 7, № 4 (2023); 45-54 ; Правоприменение; Том 7, № 4 (2023); 45-54 ; 2658-4050 ; 2542-1514

Subject Terms: налоговое мошенничество, VAT, European Union, EAEU, supranational tax legislation, tax evasion, tax fraud, НДС, Европейский Союз, ЕАЭС, наднациональное налоговое законодательство, уклонение от уплаты налогов

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Availability: https://enforcement.omsu.ru/jour/article/view/849
https://doi.org/10.52468/2542-1514.2023.7(4).45-54