MEASURES TO PREVENT FRAUD IN THE VALUE ADDED TAX SYSTEM

Zadaća ovog rada jest prikazati analizu postojećeg sustava poreza na dodanu vrijednost na zajedničkom tržištu, otkrivanjem nedostataka sustava radi kojih dolazi do poreznih prijevara i analizu mjera koje se provode za suzbijanje prijevara. Sustav poreza na dodanu vrijednost ima važnu ulogu na zajedničkom tržištu Europske unije, jer je izdašan izvor poreznih prihoda za države članice. Usprkos tome, velik dio mogućih prihoda od poreza na dodanu vrijednost se izgubi kroz porezne prijevare. Najviše štete proračunima čine prijevare s nepostojećim trgovcem, zlouporaba posebnog postupka oporezivanja marža i carinskog postupka 42 i 63. Europska komisija zagovara reformu sustava poreza na dodanu vrijednost kako bi postao otporniji na prijevare i kako bi se zaštitili financijski interesi Europske unije. Uvedene su različite mjere za zaštitu sustava, a države članice nastoje administrativnom suradnjom doći do ranih znakova prijevara.The purpose of this thesis is the analysis of the existing system of value added tax at the common market of European Union, the detection of the shortcomings of the system due to tax fraud and the analysis of measures implemented to combat fraud. The value added tax system plays an important role in the common market of the European Union, as it is a generous source of tax revenue for the EU Member States. Nevertheless, significant VAT revenue is lost through tax fraud. The biggest damage to the budget is fraud with Missing Trader IntraCommunity fraud, abuse of the special margin tax procedure and customs procedure 42 and 63. The European Commission advocates reforming the value added tax system to make it more resistant to fraud and to protect the financial Interests of European Union. Various measures have been put in place to protect the VAT system, and EU Member States are seeking to bring about early signs of fraud through administrative cooperation