Olexová, Cecília; Husťák, Milan; Sudzina, František - In: Journal of Financial Crime 29 (2021) 4, pp. 1329-1340
Purpose: The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud. Design/methodology/approach: This paper is primarily based on the description of selected legal cases and the modus operandi...