Add to ORKGThe EU market’s free circulation principle severs the VAT chain at the EU States’ borders, thus, enticing VAT frauds. The increased “transit traffic” from outside EU with final destination in EU also contribute to VAT fraud. To examine this issue, we model some different collusive characters of these frauds, on which basis we explore their effects on the international trade and the domestic market
The EU and the Member States have been forced in recent years to take a stronger position against th...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
The literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is ...
The present article considers theoretical analysis of VAT in international trade and examines curren...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
This article focuses on the carousel of VAT fraud consisting in multiple undue VAT rebates for goods...
The paper analyses the first Value Added Tax (VAT) fraud on Voice over Internet Protocol, the Phunca...
Through this article I aimed to undertake an analysis of illicit tax evasion, a term that I have tak...
Objectives: The central aim of this paper is to determine as accurately as possible the nature, exte...
This paper explains what missing trader intra-Community and carousel frauds are and how they are per...
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does o...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders ...
Since the adoption of VAT, EU and Members States’ policy-makers and administrations have been confro...
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Commu...
The EU and the Member States have been forced in recent years to take a stronger position against th...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
The literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is ...
The present article considers theoretical analysis of VAT in international trade and examines curren...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
This article focuses on the carousel of VAT fraud consisting in multiple undue VAT rebates for goods...
The paper analyses the first Value Added Tax (VAT) fraud on Voice over Internet Protocol, the Phunca...
Through this article I aimed to undertake an analysis of illicit tax evasion, a term that I have tak...
Objectives: The central aim of this paper is to determine as accurately as possible the nature, exte...
This paper explains what missing trader intra-Community and carousel frauds are and how they are per...
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does o...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders ...
Since the adoption of VAT, EU and Members States’ policy-makers and administrations have been confro...
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Commu...
The EU and the Member States have been forced in recent years to take a stronger position against th...
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic a...
The literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is ...