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TAX FRAUD IN CORPORATE INCOME TAXATION AS A PROBLEM TO FINANCIAL SECURITY

As one of the most vulnerable phenomena for tax fraud and a national security problem , corporate income taxation can be described by three key indicators: aggressive tax planning as a tool for tax fraud in the preparation of annual financial statements and annual tax declaration and the offshore areas, as a field for committing tax fraud on a particularly large scale. Tax frauds cause enormous damage to the country's public finances and are a serious problem of financial security in the…