Measures to combat tax evasion at international level

URL: https://dspace.academy.police.md/measures-to-combat-tax-evasion-at-international-level/

Data: 2025

Tax evasion represents one of the most serious challenges to economic stability and tax fairness at the global level. In this context, the Organization for Economic Co-operation and Development (OECD) has developed the guide “Fighting Tax Crime: Ten Global Principles” to provide member and non-member states with a coherent framework for action against tax crime. This article analyzes the principles proposed by the OECD and their effectiveness in combating tax evasion, through a documentary and comparative approach. The study highlights international good practices and identifies obstacles to the uniform implementation of these measures.