VAT FRAUD IN SERBIA AND PHENOMENON OF SHELL (PHANTOM) COMPANIES

Like any tax, the VAT is vulnerable to evasion and fraud. It should be said that its concept of credit - refund offers the unique possibility of abuse, which has for a long time the main concern in the European Union (EU), while in Serbia profiled specific form of VAT evasion, so called “ Business with phantom companies “. This paper describes the basic types of tax violations characteristic of VAT, considers how to solve them, based on the experiences of development countries, with a special focus on the specific concept to VAT in Serbia.

MoreLess

Year of publication:	2014-09
Authors:	Raoniæ, Ivan ; Vasic, Zoran
Institutions:	„Ekonomika“ Society of Economists, Niš (Serbia)
Subject:	enterprise \| allocation \| realokatori \| yield \| expenses \| recession \| capital

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	application/pdf
Series:	Ekonomika, Journal for Economic Theory and Practice and Social Issues.
Type of publication:	Book / Working Paper
Notes:	The price is Free Number 2014-02 12 pages
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011105206