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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … for this tax fraud, we make use of the discrepancy in trade data that is double-reported in both the importing and … remaining countries of the European Union. Our results suggest a significant decline in cross-border fraud in response to the …
Persistent link: https://www.econbiz.de/10013494203
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The costs of VAT : a review of the literature
Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012
costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …
Persistent link: https://www.econbiz.de/10009511711
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The Costs of VAT : A Review of the Literature
Barbone, Luca - 2012
costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union …
Persistent link: https://www.econbiz.de/10013108976
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Countering Tax Avoidance at the EU Level after 'Luxleaks'. A History of Tax Rulings, Transparency and BEPS : Base Erosion Profit Shifting or Bending European Prospective Solutions?
Biz, Carlo - 2016
The journalistic scandal that reached the headlines with the iconoclastic expression “LuxLeaks” has raised an EU wide debate about national tax administrations' advance ruling practices and it calls for a need to establish the acceptable boundaries between fair and harmful tax competition in...
Persistent link: https://www.econbiz.de/10012998215
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Tax Evasion within European Union - Trends and Determinants
Masca, Simona Gabriela; Pitea, Carla - 2022
This study approaches the theme of shadow economy with special attention on tax evasion within European Union. Our aim is to highlight the dynamics of tax evasion, its causes and effects. The possibilities and mostly the difficulties to quantify the tax evasion are emphasized. Tax burden is...
Persistent link: https://www.econbiz.de/10014081295
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Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2014
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...
Persistent link: https://www.econbiz.de/10010249636
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What are the factors of tax evasion? : new findings in the EVS study
Ryšavá, Tereza; Zídková, Hana - In: Národohospodářský obzor : časopis věnovaný … 21 (2021) 4, pp. 385-409
This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers' decisions on the issue of whether they justify cheating on tax or not. The dependence and...
Persistent link: https://www.econbiz.de/10012817889
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How do investors value the publication of tax information? : evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal return (CAAR) of -0.699%, which translates into a...
Persistent link: https://www.econbiz.de/10012648417
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Study and reports on the VAT gap in the EU-28 member states ; 2020
Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; … - 2020
This Study contains Value Added Tax (VAT) Gap estimates for 2018, fast estimates using a simplified methodology for 2019, the year immediately preceding the analysis, and includes revised estimates for 2014-2017. It also includes the updated and extended results of the econometric analysis of...
Persistent link: https://www.econbiz.de/10012484185
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Country-by-country reporting : tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10011594822