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VAT Fraud and Evasion: What Do We Know and What Can Be Done?

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  • Keen, Michael
  • Smith, Stephen

Abstract

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism offers unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how they can be addressed, and assesses evidence on their extent in high–income countries. While the practical significance of current difficulties in the EU should not be overstated, administrative measures alone may prove insufficient to deal with them, and a fundamental redesign of the VAT treatment of intra–community trade may be required. The current difficulties in the EU largely reflect circumstances that would not apply in the U.S.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 59 (2006)
Issue (Month): 4 (December)
Pages: 861-87

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Handle: RePEc:ntj:journl:v:59:y:2006:i:4:p:861-87

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Cited by:
  1. Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers 2010-04, Department of Economics, Johannes Kepler University Linz, Austria.
  2. Laszlo Goerke & Marco Runkel, 2011. "Tax evasion and competition," Scottish Journal of Political Economy, Scottish Economic Society, vol. 58(5), pages 711-736, November.
  3. Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
  4. Alena DUGOVÁ, 2013. "Changes in the Value Added Tax as the Tool against the Global Crisis," European Financial and Accounting Journal, University of Economics, Prague, vol. 2013(3).
  5. Michael Keen, 2013. "The Anatomy of the VAT," IMF Working Papers 13/111, International Monetary Fund.
  6. Michael Keen, 2007. "VAT Attacks!," IMF Working Papers 07/142, International Monetary Fund.
  7. Brita Bye & Birger Strøm & Turid Åvitsland, 2012. "Welfare effects of VAT reforms: a general equilibrium analysis," International Tax and Public Finance, Springer, vol. 19(3), pages 368-392, June.

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