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Cross-border Value Added Tax Fraud In The European Union

Bussy, Adrien - 2020

This paper proposes a quantification of Value Added Tax (VAT) fraud eliminated through the implementation of the … Reverse Charge Mechanism to domestic transactions, a measure reforming the EU VAT rules and preventing traders from exploiting … fraud schemes involve cross-border transactions and result in firms misreporting their transactions, which in turn affects …

Persistent link: https://www.econbiz.de/10012837733

Combating VAT Fraud : Lessons from Korea?

Krever, Richard - 2015

Adopted a decade after the commencement of VAT in the UK, the Korean VAT was largely modelled on the European precedent and most features of the tax have parallels with the traditional VAT. In two significant aspects, however, the Korean VAT diverges from its European counterparts. The first...

Persistent link: https://www.econbiz.de/10013029744

Bekämpfung des innergemeinschaftlichen MwSt.-Betrugs: Weitere Maßnahmen sind erforderlich : (gemäß Artikel 287 Absatz 4 Unterabsatz 2 AEUV)

Europäischer Rechnungshof - 2016

Persistent link: https://www.econbiz.de/10011447966

The impact of some variables on the VAT gap in the Member States of the European Union Company

Majerová, Ingrid - In: Oeconomia Copernicana 7 (2016) 3, pp. 339-355

Persistent link: https://www.econbiz.de/10011572787

The impact of selected variables on the VAT gap in the Member States of the European Union

Majerová, Ingrid - 2015

of this paper is to determine a dependence of the VAT gap on three variables, the Corruption Perception Index CPI, GDP … was shown in the case of the Corruption Perception Index. …

Persistent link: https://www.econbiz.de/10012030621