Karuselové podvody

We are currently seeing carousel fraud as well as overall tax crime becoming one of the phenomena of the 21st century. This is caused by several factors, but among the main ones I would probably include the vision of getting rich quick. Thus, the gradual strengthening of international relations brings with it, in addition to positive ones, many negative phenomena. These phenomena include tax crimes. Tax crime, also active in the field of VAT, is a phenomenon that in the last. It is experiencing an upward trend not only in Slovakia but also in neighbouring member states EU countries. Recently, we can see the efforts of national governments, as well as the EU‘s efforts to eliminate negative elements in tax systems, whether legislative or of a non-legislative nature. The goal of every government, not only the Government of the Slovak Republic, but also the governments. Other member states want to strengthen and tighten supervision of taxpayers when collecting Taxes. This effort manifests itself in several spheres, not only in tax collection, but also in detecting tax evaders and strengthening tax audits.