The Connection between Sustainability and Tax Evasion in the Light of Recent Trends in European Tax Harmonization

Abstract

What is the connection sustainability with tax evasion? What can European tax policy do for sustainable taxation in this pandemic period? I will analyze the Communications of the Commission connection with the sustainability and fight against of tax evasion. The main aim is in the pandemic situation to address the dual challenge: to support rapid economic recovery to ensure sufficient public revenues by reducing the harmful tax practices leading to tax evasion, tax fraud. In my study I point out the path and the legal measures of the Commission leading to this by drawing conclusions.