Do more harm than good? : the optional reverse charge mechanism against cross-border tax fraud
Year of publication: |
2024
|
---|---|
Authors: | Stiller, Wojciech ; Heinemann, Marwin |
Published in: |
The quarterly review of economics and finance. - Amsterdam [u.a.] : Elsevier Science, ISSN 1062-9769, ZDB-ID 2002261-X. - Vol. 95.2024, p. 61-84
|
Subject: | International Trade | MTIC Fraud | Reverse Charge Mechanism | Tax Evasion | Trade Data Gap | VAT Fraud | Steuerstrafrecht | Criminal tax law | Betrug | Fraud | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Steuervermeidung | Tax avoidance | Theorie | Theory |
-
Umsatzbesteuerung und Umsatzsteuerausfall in der EU : eine rechtliche und ökonomische Analyse
Wohlfahrt, Beate, (2013)
-
Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin, (2023)
-
COVID-19 and its impact on VAT gap in the EU : lessons from and for Poland
Szewczyk, Rafal M., (2021)
- More ...
-
Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy
Heinemann, Marwin, (2023)
-
Stiller, Wojciech, (2019)
-
Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin, (2023)
- More ...