Gligorov, Vladimir; Holzner, Mario - Wiener Institut für Internationale … - 2004
trade with the help of one single method. In this paper we rather tried to detect faked invoicing and smuggling in the …Based on the theoretical foundations as described in Bhagwati (1974), illegal trade can be defined to consist of faked … invoicing on the one hand and smuggling on the other hand. While in the first case at least one of the trading partner countries …