Zemlyanskaya I.S.Russian Presidential Academy of National Economy and Public Administration, Volgograd Branch, Volgograd, Russian Federation zemlyanskaya-irina@ya.ru
The article is devoted to the study of the world’s economic and legal trends of anti-fraud and abuse management upon the payment of the value added tax (VAT) in the fight against tax evasion in foreign countries. The author systematized legislative proposals to combat value-added taxation avoidance and tax fraud schemes at the level of the European Union (EU) starting from 2008. The author gives the special priority to the activities of the EU member states to address violations of fiscal discipline in the field of value added tax, as well as to the issue of an increase in the VAT rate.
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