Zemlyanskaya I.S.Russian Presidential Academy of National Economy and Public Administration, Volgograd Branch, Volgograd, Russian Federation zemlyanskaya-irina@ya.ru
Importance The problem of combating tax evasions, concerning the VAT in particular, becomes rather serious across the globe. In this regard, the information exchange within the framework of international experience in combating tax offences becomes particularly important since it promotes creating the mechanism of conducting joint tax audits and investigations, as well as it obliges foreign partners to cooperate on the issue of returning the assets and capital, which have been concealed from the national tax services. Objectives The paper aims to study the international experience of tax information exchange and countering tax offences in the framework of value-added taxation. Methods I implement a system approach to the scope of the research through such general scientific methods as a scientific abstraction, comparison, analysis and synthesis. I have analyzed the measures, which were adopted by the States within the international exchange of tax information in the field of value-added taxation. I describe the experience of foreign countries in combating the tax legislation and VAT payments offences in such countries as the Czech Republic, Slovakia, UK, Australia and Lithuania. I identify the ways of combating illegal VAT compensation in the European legal practice. I provide the study of the Russian practice within the framework of international exchange of tax information. Results I have arrived at a conclusion that the introduction of an automatic exchange of tax information in the offshore jurisdictions of Europe will contribute to a substantial decline in the use of tax evasion schemes. In addition, it is possible to expect the tightening of taxation administration in Switzerland and some offshore European countries. Conclusions and Relevance In the near future the European Commission may take the initiative, according to which the countries outside of the EU will have to join some international treaty or other document on tax administration standards.
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