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• Geraldina Terezia Vajda, PhD Student, Affiliation: "December 1st, 1918" University of Alba Iulia, Alba Iulia, Romania.

Fraud and tax evasion have a significant cross-border dimension. Member States cannot effectively solve the problem unless they cooperate. Improving administrative cooperation between tax administrations of the Member States is therefore a key objective of Detection of cross-border VAT fraud in the European Union depends to a large extent on information relating to intra-Community transactions. Economic agents are those that provide such information, and Member States will exchange them under agreements concluded since 1993. It is necessary to improve synchronization, the information available, the target, the quality and processing of information, in order to fight effectively against fraud from current business environment.

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