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Organised VAT fraud: features, magnitude, policy perspectives

Borselli, Fabrizio - Banca d'Italia - 2011

The European Unionï¿½s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes … trade in goods among EU countries. Within the EU-27, organised VAT fraud is estimated to amount to between ï¿½20 billion and … effectiveness of anti-VAT-fraud strategy cannot be separated from a broad view of the problem and of the functioning of the VAT …

Persistent link: https://www.econbiz.de/10009364557

The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion

Goerke, Laszlo - Wirtschaftswissenschaftlichen Fakultät, … - 2011

If tax obligations are met, the balanced-budget substitution of an ad valorem tax on output for a specific tax not only raises a monopolist's production, but also represents a Pareto improvement. However, if tax avoidance or evasion is feasible and the marginal costs of such actions decline with...

Persistent link: https://www.econbiz.de/10009019611

Public provision of private goods, self-selection and income tax avoidance

Blomquist, Sören; Christiansen, Vidar; Micheletto, Luca - Nationalekonomiska Institutionen, Uppsala Universitet - 2011

Several contributions in the optimal taxation literature have emphasized that, when individuals’ preferences are not separable between leisure and other goods, it is desirable to supplement a nonlinear income tax with public provision of private goods. Moreover, it has also been shown that the...

Persistent link: https://www.econbiz.de/10009131578

THE PROBLEM OF TAX HAVENS AND THE ROMANIAN TAX AUTHORITIES’ REACTION

Afrasinei, Mihai Bogdan - In: CES Working Papers 5(2) (2013), pp. 149-159

The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level. Romania is facing the same problem and the Finance Minister estimates that offshore operations in...

Persistent link: https://www.econbiz.de/10010698049

Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition

Susanu, Monica; Ioan, Viorica - Volkswirtschaftliche Fakultät, … - 2005

Unknown or almost nonexistent till ’90 years, the phenomenon of tax evasion had abundantly flourished in the Romania’s transitional economy, covering all its fields with black spots, under many, various and harmful appearance. The first laws stipulating the profit and the salary taxes also...

Persistent link: https://www.econbiz.de/10008490561

Adómorál és adórendszer

Simonovits, András - In: Közgazdasági Szemle (Economic Review - monthly of the … LVII (2010) 6, pp. 481-496

Ebben a cikkben az adómorál hatását elemezzük a személyi jövedelemadó (béradó) progresszív rendszerének társadalmilag optimális alakjára. Feltesszük, hogy az állampolgári jogon járó alapjáradékot és a közkiadást lineáris béradó fedezi. A bevallott kereseteket az...

Persistent link: https://www.econbiz.de/10010963319

Transfer pricing under an origin based VAT system

Genser, Bernd; Schulze, Günther G. - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 1995

This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...

Persistent link: https://www.econbiz.de/10010986309

OPTIMIZATION OF TAX LOADING ON THE ECONOMY AS THE MAIN DIRECTION OF TAX POLICY IMPROVEMENT OF THE COUNTRY

SALO, Lyubov - In: Journal of Applied Economic Sciences Quarterly VIII (2013) 3, pp. 353-360

The approaches to the definition of the concept "tax loading" have been discussed in the article. The evaluation of widely used methods of tax loading calculation on macrolevel has been performed. The level of this index throughout Ukraine and in the light of some taxes and collections has been...

Persistent link: https://www.econbiz.de/10010851958

Dezentrale Steuerverwaltung und interregionaler Wettbewerb im deutschen Finanzföderalismus

Altemeyer-Bartscher, Martin; Zeddies, Götz - In: Wirtschaft im Wandel 19 (2013) 5, pp. 91-95

Ein optimal ausgestalteter Steuervollzug sollte die gesamtwirtschaftliche Effizienz des Steuersystems sicherstellen. In einem föderalen Staat stellt sich daher auch die Frage, in welchem Verantwortungsbereich die Finanzverwaltung angesiedelt sein sollte, um dieser Funktion möglichst gerecht zu...

Persistent link: https://www.econbiz.de/10010857308

Optimal Redistribution and Monitoring of Labor Effort

Zoutman, Floris; Jacobs, Bas - CESifo - 2014

This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that allows the government to verify labor effort at a positive, but non-infinite cost. Monitored individuals receive a penalty, which increases if individuals earn a lower income...

Persistent link: https://www.econbiz.de/10010877903

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