Carusel fraud - method for tax dodging in the area of the VAT on intra-community level
AbstractThe fraud and the dodging, in general meaning regarding the VAT distorts the well function of the unique market and is in detriment of the financial purposes of the member states, as well as the financing the community budget, impacting the loyal competition on the unique market and decreases the fiscal incomes of the member states. The type of VAT dodging with worst consequences measured throughout the value of the amounts eluded from payment and it is very difficult to be detected is the one known as „carousel fraud”. In this article I will try to analyze the mechanism and the implications of this type of fraud and finally to suggest some proposals of solutions most likely to decrease the sizing of the tax dodging in area of VAT intra-community.
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Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Finance - Challenges of the Future.
Volume (Year): 1 (2008)
Issue (Month): 7 (May)
carusel fraud; tax dodging; fiscal policy;
Find related papers by JEL classification:
- H00 - Public Economics - - General - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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