Selected Aspects of Economic Security. Tax Evasion on Excise Duty on Mineral Oil. Experiences of The Slovak Republic
Economic Perspectives - Challenges, Strategies, and Policy Implications: 37ECO 2021
The article concerns tax crime in the field of VAT fraud in connection with the production and trade with mineral oils. The mechanisms of criminal activities used in this area in Slovakia were discussed. The legal and organizational solutions used in the identification of combating…