| David Gilles: Tax fraud, social security fraud: common issues |
6 |
| Edgars Hercenbergs: Pressing transfer pricing topics of Latvian tax administration: still not an exact science?. |
16 |
| Irina Andrejeva: Effective use of VAT returns data in early detection of VAT evasion and fraud cases |
26 |
| Germán de Melo Ponce: The use of intelligence and investigation in the fight against VAT Fraud declared in Customs Procedure 42 |
38 |
| Tamás Jármai: The EU's proposals to improve the efficiency of the tax authorities by harmonization of national VAT systems |
46 |
