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Methods for combating VAT fraud - limitations and risks of the current VAT system

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  • Kurt Faltlhauser

Abstract

In the opinion of the Bavarian Minister of Finance, Prof. Kurt Faltlhauser, the pressure on the Federal Government and the European Commission must be increased in order to advance the necessary modifications and to avoid tax shortfalls in future. Although the previous measures have shown some success, they are still quite insufficient.

Suggested Citation

  • Kurt Faltlhauser, 2004. "Methods for combating VAT fraud - limitations and risks of the current VAT system," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 15-20, January.
    • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:02:p:15-20
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    File URL: https://www.ifo.de/DocDL/ifosd_2004_2_3.pdf
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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