Tytuł:

Tax Security as a Determining Factor of Fiscal Sustainability

Autor:

Chuy, Iryna ; Zabiian, Vitalii

Współtwórca:

Balytyska, Mariia. Redakcja ; Bohušová, Hana. Redakcja ; Luty, Piotr. Redakcja

Temat i słowa kluczowe:

tax fraud ; tax aggressiveness ; money laundering ; blockchain ; FATF

Opis:

Quote as: Chuy, I., & Zabiian, V. (2025). Tax Security as a Determining Factor of Fiscal Sustainability. In M. Balytska, H. Bohusová, & P. Luty (Eds.), The V4 and Ukraine Fight with Tax Fraud and Money Laundering (pp. 58-70). Publishing House of Wroclaw University of Economics and Business.

Abstrakt:

[The monograph presents a comprehensive exploration of the mechanisms, challenges, and strategies employed by the Visegrad Group countries and Ukraine to combat tax fraud and money laundering. The book is divided into nine chapters, each dedicated to a specific aspect of the overarching issue, such as blockchain technology as a tool to combat money laundering within the V4 countries and Ukraine, tax aggressiveness in corporate taxation, Financial Action Task Force compliance, tax security, VAT carousel frauds and taxation of Ukrainian refugees. Together, they offer insights into the legal, technological, and economic frameworks that shape the fight against financial crime in this region, emphasizing the importance of regional collaboration and innovation.] z zapowiedzi

Wydawca:

Publishing House of Wroclaw University of Economics and Business

Miejsce wydania:

Wroclaw

Data wydania:

2025

Typ zasobu:

rozdział

Identyfikator zasobu:

doi:10.15611/2025.32.0.05

Język:

eng

Prawa:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Prawa dostępu:

Dla wszystkich zgodnie z licencją

Licencja:

CC BY-SA 4.0

Lokalizacja oryginału:

Uniwersytet Ekonomiczny we Wrocławiu

Źródło finansowania:

The project is co-financed by the Governments of Czechia, Hungary, Poland and Slovakia through Visegrad Grants from International Visegrad Fund. The mission of the fund is to advance ideas for sustainable regional cooperation in Central Europe.