TAX POLICY

TYMCHENKO Olena ¹

¹SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0002-8143-1261

International informational collaboration as the factor of counteract tax evasion

The author investigates the foundations of the international information cooperation in the sphere of taxation and determines the factors hindering the information exchange aimed at revealing the concealed taxes. The article also gives the data concerning the recovery of offshore assets and taxes collected from voluntary compliance programs

Keywords:

JEL:

TYMCHENKO O. . International informational collaboration as the factor of counteract tax evasion / O. . TYMCHENKO // Фінанси України. - 2011. - № 12. - C. 11-20.