Generolo Jono Žemaičio Lietuvos karo akademija

At the heart of any banking system, there is the provision of payments. Payments can be made via fiat or crypto currencies, bank credit or deposits, or fund transfers on the books of non-bank payment providers. When using payment systems, security and protection of people and property are extremely important, especially in relation to cyberterrorism. The purpose of cybercrime is to gain material benefit using IT systems, while its targets can be both business and political actors. The focus of this article is on a profound analysis of extracted factors which would be necessary for achieving a comprehensive understanding and depiction of users’ behaviours and risks in the field of security of payment instruments as well as technologies aimed at improving intermediated retail payment transactions.

The aim of the paper is to point out the tax system and activity of tax authorities at carrying out a control activity and as well as the activity of its bodies in order to eliminate tax evasions and tax frauds for a sustainable development of state economy. We pay attention to tax systems and deal with tax frauds. We assume that there is no correlation between the number of registered taxpayers and the total tax collection. We also assume that the majority of findings from the tax controls that were carried out will be on VAT whereas there is no correlation between the findings of VAT controls and the number of tax controls carried out. We refer to the importance to strengthen the battle against tax frauds and tax evasions in Slovakia and the aim is to point out the current tax collection and the overall tax administration in the Slovak Republic with the focus on value added tax (VAT). The final part consists of the proposals for the possibilities to combat against tax frauds and tax evasions more effectively.

Due to the rise and rapid growth in e-commerce in recent years, the use of payment cards for online purchases has dramatically increased the credit and debit cards market. This situation has led to an explosion in payment card fraud and it is causing billions of euros and dollars in losses in the card payment industry.