VAT Fraud, Cryptocurrencies and a Future for the VAT System

In this article, the author outlines the existing interactions between cryptocurrencies, money laundering and organized VAT fraud, evaluating whether a growing use of virtual currencies may result in the development of more sophisticated fraud patterns. The adoption of blockchains, split-payment mechanisms and the definitive VAT regime are discussed as possible long-term measures to address the issue

MoreLess

Year of publication:	2020
Authors:	Borselli, Fabrizio
Publisher:	[S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| EU-Staaten \| EU countries \| Virtuelle Währung \| Virtual currency \| Steuerstrafrecht \| Criminal tax law
Description of contents:	Abstract [papers.ssrn.com]

Check Google Scholar |

More access options

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: International VAT Monitor, 2019 (Volume 30), No 5 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 16, 2019 erstellt Volltext nicht verfügbar
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014032188