Cross-border VAT frauds and measures to tackle them

Sokolovska, Olena (2016): Cross-border VAT frauds and measures to tackle them. Forthcoming in:

Abstract

The present article considers theoretical analysis of VAT in international trade and examines current problems in the cross-border VAT fraud and main strategies to tackle them. The analysis of the theoretical background of VAT in cross-border trade in goods allowed us to determine both some main features related to the cross-border VAT fraud (organized crime, smuggling, money laundering and estimation problems) and measures to tackle them. We defined, based on the evaluation of current strategies aiming to reduce the possibilities of cross-border VAT fraud, the three main groups of such measures, notably, economic measures, institutional measures and procedural and technical measures.

• Item Type: MPRA Paper
• Language: English
• Keywords: VAT, fraud, international trade, cross-border transactions
• Subjects: F - International Economics > F1 - Trade; F - International Economics > F1 - Trade > F10 - General; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion and Avoidance; H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents; H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents > H30 - General

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