Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion

The EU and the Member States have been forced in recent years to take a stronger position against growing trend of tax fraud, evasion, avoidance. legislative non-legislative acts this area resulted from political attitudes, economic intentions, proposals, compromises reached between individual States, on one hand, EU, other, their effort combat fraudulent behaviour taxation area. fight area, be it evasion or avoidance, has become real global challenge not only for its but also entire world. These are different forms methods misusing systems both within abroad. This paper is part project: “Electronic detecting unusual business transactions environment” (ITMS code: 313022W057), co-financed by European Regional Development Fund (ERDF) project “VEGA1 / 0194/19 — Research process-oriented financial management with focus detect international trade”.