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VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe

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Author Info
Konstantin Pashev

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Abstract

The paper draws on the experience of Bulgaria in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credits. It analyses the elements of tax design, conductive to such abuses, and discusses possible solutions in the light of the international and domestic experience and the capacity of the tax administration. It offers a critical analysis of the Bulgarian anti-fraud device the VAT account, as well as the various alternative policy and administrative measures, proposed and applied as barriers to VAT abuse, including policy proposals in the domain of commercial registration and price controls on business transactions. The study concludes that possible solutions should be sought along the lines of optimising risk management techniques and especially the implementation of the principle of joint responsibility, rather than through tighter control at entry or on the conduct of business.

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Publisher Info
Article provided by Bulgarian Academy of Sciences - Institute of Economics in its journal Economic Thought.

Volume (Year): (2006)
Issue (Month): 1 ()
Pages: 57-80
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Handle: RePEc:bas:econth:y:2006:i:1:p:57-80

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Find related papers by JEL classification:
E26 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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