In the thesis I represnted the measures, which are implemented by European Union to prevent tax faud and evasion of value added tax. The purpose of thesis was to analyze if European Union is successful in doing so and what kind of measures are used along the way.
In my thesis I was, with help of descriptive method and the compilationa method, finding out how the European Union is accessing the problems associated with excessive evasion of value added tax, wheither it is effective and what kind of irregularities are happening doing so. I have presented all this with the help of reading foregin and domestic articles, publications issued on European Union level, and reading the adopted guidelines and actopn plans.
In order to prevent evasion of value added tax and tax faud, the institutions operating within European Union are trying to establish measures that would help prevent evasion. So far, European Union has not yet been very successful end effective in this area. To greater efficiendy of all measures would help the most, better communication and closer involvement of all Member states and greater oversight of the bodies of tax administrations in the Member States. The evasion of value added tax and tax fraud is a major problem in the European Union, which affects the quality of life od people.
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