La lucha contra el fraude fiscal en España y en la Unión Europea

Francisco Adame García, Francisco Adame Martínez, Agostino Ennio La Scala, Ignacio Méndez Cortegano, Jorge Ramírez López, Giuseppe Scanu, Agostino Taborda da Gama, Manuel Vázquez Martin

This book analyzes tax control projects developed by the Spanish tax authorities in recent years. These actions aim to: (1) Improve voluntary tax compliance by reinforcing information and assistance to taxpayers. (2) Intensify tax fraud control through the development of computer systems that facilitate the identification of risks and the analysis of the real purchasing power of taxpayers. (3) Increase control of multinational groups and the fight against international VAT fraud and aggressive tax planning. The work finishes with three analyses of tax evasion at the international and European Union level and measures recently adopted by near countries such as Italy and Portugal.