| Abstract [eng] |
In recent years, due to the financial crisis and economic recession, tax avoidance was a major focus of policy makers and the media. This is one of the main themes of the OECD, the G20, and the EU, and many others of the political agenda of individual countries. The countries counts essential tax losses, due to tax non-compliance. The main reason, that revenue collected by the national budgets is decreasing because of tax avoidance and evasion. The relevance of tax avoidance problem promotes more efficient search for ways and means to reduce of tax avoidance cases. One of the ways to prevent the tax avoidance is the identification of the tax avoidance risk. There is no doubt that the risk assessment methods improves collection of tax revenues. |
