Trabajo Fin de Grado
The most normalized white-collar crime worldwide: tax evasion
Autor/es | Real Rodríguez, Laura |
Director | Cubiles Sánchez-Pobre, Pilar |
Departamento | Universidad de Sevilla. Departamento de Derecho Financiero y Tributario |
Fecha de publicación | 2022 |
Fecha de depósito | 2022-08-24 |
Titulación | Universidad de Sevilla. Grado en Finanzas y Contabilidad |
Resumen | One of the main problems around the taxation systems worldwide is the lack of a complete exchange of information between territories. International cooperation is the cornerstone of the fight against tax evasion. However, ... One of the main problems around the taxation systems worldwide is the lack of a complete exchange of information between territories. International cooperation is the cornerstone of the fight against tax evasion. However, reaching fluent communication between countries, even within the European Union, is complex and far more efforts are needed to achieve the desired objective. Efforts such as the organization of the Fifth Forum by part of the OECD where the Ten Global Principles against Tax Crime were born in order to ensure tax compliance. Trying to find a solution, the analysis of financial statements and the Beneish model will be included as the main source of early identification of these fraudulent activities, in addition to the use of certain types of incentives, both tangible and intangible, as an attempt to promote the voluntary compliance. Once analysed the global situation, this paper will examine the impact of this fraud on the Spanish economy, the penalties imposed and action plans by institutions such as the AEAT. |
Cita | Real Rodríguez, L. (2022). The most normalized white-collar crime worldwide: tax evasion. (Trabajo Fin de Grado Inédito). Universidad de Sevilla, Sevilla. |
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