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- Title
INTERNATIONAL LEGAL ASSISTANCE IN TAX MATTERS IN THE NATIONAL LEGISLATION OF REPUBLIC OF MACEDONIA.
- Authors
DJAFCHE, Sejdefa; TODOROVA, Elena
- Abstract
Globalization of the world economy, as a civilization benefit, represents challenge for contemporary national legislations of the states. Taxation remains basic instrument for financing public needs of the states. For this reason, tax authorities have the task to determine tax obligations of the taxpayers thoroughly and precisely, through adequate approach to information about income and property of taxpayers, including those across national borders. Because of this, states cooperate through the international legal assistance institute in tax matters as a way to exchange information about taxpayers that are important for taxation. In this article, the emphasis will be put on the international legal assistance in tax matters in the national legislation of Republic of Macedonia. Furthermore, subject of analysis are going to be the solutions at global level that are incorporated and aimed to fight tax avoidance and tax evasion.
- Publication
Vizione, 2018, Issue 31, p75
- ISSN
1409-8962
- Publication type
Article