... The Countries of Europe Regressive analysis Factors influencing shadow economy Foreign direct investment Taxes Informal economy At the present time, the problem of the shadow sector in the economy is extremely common; its proportion in the overall volume of the country’s economy can both increase...

...Aigul K. Kussainova; Ainur A. Sabitova; Shynar A. Sabitova; Saule M. Saparaliyeva; Yernar N. Begaliyev Purpose The relevance of this research topic lies in the fact that administrative responsibility for tax offences is one of the most complex sections of legislation providing for administrative...

...Kim Klarskov Jeppesen; Ulrik Gorm Møller Purpose The purpose of this paper is to document a Danish fraud scheme, in which a large number of limited companies were stripped of their assets leaving them with nothing but tax debt, eventually causing the Danish Tax and Customs Administration to lose...