MOKESČIŲ VENGIMO POVEIKIS TARPTAUTINEI PREKYBAI ES: VEIKSNIAI IR PASEKMĖS

Santrauka

 In the context of globalisation, new opportunities for tax avoidance emerge, and the prevalence of this phenomenon leads to negative consequences for the EU's international trade. The article analyses the situation of tax evasion in the international trade of the EU, to analyse the concept of tax evasion, identify the factors and consequences of tax evasion in international trade from a theoretical perspective and make proposals to reduce tax evasion on international trade of EU. The research aim is to evaluate the impact of tax evasion on international trade and its economic implications. The methods used to conduct the study are analysis of scientific literature, synthesis, comparison of information, and graphical visualisation. Tax evasion problems involve hiding income or providing incomplete information, the tax base is reduced, hidden money transactions are reduced, or money is hidden, or money is hidden in offshore accounts. The scale of the problem is large globally in those EU countries, the prevention of tax evasion therefore remains relevant. The consequences of tax evasion are seen as factors contributing to a slowdown in the socio-economic development of each country, therefore, in the modern stage, preventive solutions are necessary to reduce the concealment of tax.