Grouping of Misconduct Types in Case of VAT Fraud
Megjelenés dátuma : 2019
Dokumentum típusa : Folyóiratcikk
Kulcsszó : VAT, fiscal fraud, organised VAT scams, billing chains, European Union
Absztrakt :
The formation of the tax system is as old as the emergence of statehood,
together with the intention of not paying taxes. The value added tax, i.e. VAT,
is no difference. The European Communities decided to introduce VAT during
the tax harmonisation process in 1973. The liberalised free flow of production
factors between Member States has provided an opportunity for the increasingly complicated and complex methods of VAT fraud. The main objective of
my study is to present a possible grouping of VAT frauds according to my own
conceptual approach.
