Add to ORKGThe paper analyses the first Value Added Tax (VAT) fraud on Voice over Internet Protocol, the Phuncards-Broker operation, which took place in Italy in 2005-2007. The scheme consists of a chain of frauds on e-services that represents an important evolution of the "classic" models of carousel fraud, showing the increasing vulnerabilities of the VAT systems. The authors explore the policy implications for tax authorities, looking at how changes in their strategies may tackle the incentives to participate in the fraud. We argue that, in the short term, information technology (IT) solutions might offer some of the best answers when effectively combined with reverse-charge, while, in the longer-term, an extension of the One-Stop-Shop system may r...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
Recent estimates of the level of VAT fraud in the EU are commensurate with the EU budget. With the G...
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does o...
The paper analyses the first Value Added Tax (VAT) fraud on Voice over Internet Protocol, the Phunca...
The article analyzes the first VAT fraud on voice over Internet protocol (VoIP), the Phuncards-Bro...
Since the adoption of VAT, EU and Members States’ policy-makers and administrations have been confro...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
Every VAT/GST allows missing trader fraud. The fraud is simple, and can be simply prevented (with te...
Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders ...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
Bachelor's thesis deals with carousel frauds in the field of value added tax in the European Union. ...
This publication shows the historical development of VAT fraud, the functioning of the VAT carousel ...
This article is a follow up on a previous article from the same authors. In that article the authors...
Objectives: The central aim of this paper is to determine as accurately as possible the nature, exte...
The EU market’s free circulation principle severs the VAT chain at the EU States’ borders, thus, ent...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
Recent estimates of the level of VAT fraud in the EU are commensurate with the EU budget. With the G...
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does o...
The paper analyses the first Value Added Tax (VAT) fraud on Voice over Internet Protocol, the Phunca...
The article analyzes the first VAT fraud on voice over Internet protocol (VoIP), the Phuncards-Bro...
Since the adoption of VAT, EU and Members States’ policy-makers and administrations have been confro...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
Every VAT/GST allows missing trader fraud. The fraud is simple, and can be simply prevented (with te...
Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders ...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
Bachelor's thesis deals with carousel frauds in the field of value added tax in the European Union. ...
This publication shows the historical development of VAT fraud, the functioning of the VAT carousel ...
This article is a follow up on a previous article from the same authors. In that article the authors...
Objectives: The central aim of this paper is to determine as accurately as possible the nature, exte...
The EU market’s free circulation principle severs the VAT chain at the EU States’ borders, thus, ent...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
Recent estimates of the level of VAT fraud in the EU are commensurate with the EU budget. With the G...
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does o...