Introduction. Tax healthcare fraud and tax evasion affects us all. It occurs within a country and across countries both within the EU, USA and globally. That is why a single country cannot solve the problem on its own. The EU and Member States need to work more together and internationally to combat the problem at home and abroad.
Aim of the study. This paper aims to highlight that open dialogue involving the European Commission, stakeholders and interested parties helps ensure that existing rules and proposals for new rules are designed to keep pace with the reality of rapid change. This dialogue helps to achieve the regulatory efficiency we need to foster best administrative and legislative practice tailored to meet the needs of business in the European Union in the third millennium.
Keywords: Tax fraud, tax evasion, healthcare, white-collar crime, examples