Advanced Search
MyIDEAS: Login

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

Contents:

Author Info

  • Konstantin Pashev

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.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.ceeol.com/aspx/issuedetails.aspx?issueid=91c818ac-e767-440b-a9fa-7fa218fd47e5&articleid=1bbb18f6-f36b-4dce-8347-17199a06df1e#a1bbb18f6-f36b-4dce-8347-17199a06df1e
Download Restriction: Fee access

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Bibliographic Info

Article provided by Bulgarian Academy of Sciences - Economic Research Institute in its journal Economic Thought.

Volume (Year): (2006)
Issue (Month): 1 ()
Pages: 57-80

as in new window
Handle: RePEc:bas:econth:y:2006:i:1:p:57-80

Contact details of provider:
Postal: 3, Aksakov Str., 1040, Sofia
Phone: (+359 2) 810 40 18
Fax: (+359 2) 988 21 08
Email:
Web page: http://www.iki.bas.bg
More information through EDIRC

Related research

Keywords:

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Aizenman, Joshua & Jinjarak, Yothin, 2005. "The collection efficiency of the value added tax: theory and international evidence," Santa Cruz Department of Economics, Working Paper Series qt42d103zh, Department of Economics, UC Santa Cruz.
  2. Konstantine Pashev, 2005. "Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0510, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:bas:econth:y:2006:i:1:p:57-80. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vassil Zahariev).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.