In recent years, the European Union is faced with a problem of magnitude of tax evasion in the field of VAT, more than ever before. Member States are faced with the question of the effectiveness of the fight against tax evasion and the measures introduced in this area. on national and international level.
On the basis of domestic and foreign reports, legislation and research, this master thesis presents a review of measures to prevent evasion of VAT in the Member States with the highest deficit, Italy and Romania and countries with the lowest deficfit, Luxembourg and Switzerland, comparative to Slovenia. Through review of action at EU and international level, and analysis of measures in selected countries, and forecast of trends, this thesis allows to reach a goal, which is linked to the verification of effectiveness of measures to prevent tax evasion.
Based on information, I have found that in order to tackle tax evasion of VAT, international cooperation, and information integration, and sharing of good practices is required. Good practices do not mean a guarantee for the success of measures, because it depends on the willingness of taxpayers to fairly pay the taxes, which is affected by tax culture. Countries with a higher deficit of VAT take more measures and they try to reduce the deficit through legislation regulation.
On the basis of research work, suggestions to improve measures in the field of tax evasion are given. A better tax culture and payment of taxes in the statutory amount, increases public funds, and consequently improves public servises, and the satisfaction of citizens.