DISCOVER AND FIGHT E-TAX FRAUD
Published: 22 Nov 2014
Abstract: This is a paper based on research methods referring to national and international statistics on the implementation of administrative structures, legal and technical means through which aimed to put the focus and fight fiscal evasion in the field of internet, a sphere of informality, currently with a scary spread rates, which is threatening to infect day after day Albania as well as any other country where this phenomenon has probably already taken disturbing dimensions. The economic activity of the Internet is significantly extended. If the web will make it compare to the GDP of a country, it would be the fifth economy the largest in the world. This explains the importance of the economic and legal aspects, and, therefore, the need for states to control an activity that partly escapes classic controls.
Keywords: internet, economy, fraud, vat, fiscal evasion
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