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Vat Fraud In Serbia And Phenomenon Of Shell (Phantom) Companies

Author

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  • Ivan Raoniæ, Zoran Vasic

    (College of Economics and Administration, Belgrade; Republic of Serbia, Ministry of Finance, Tax Administration.)

Abstract

Like any tax, the VAT is vulnerable to evasion and fraud. It should be said that its concept of credit - refund offers the unique possibility of abuse, which has for a long time the main concern in the European Union (EU), while in Serbia profiled specific form of VAT evasion, so called “ Business with phantom companies “. This paper describes the basic types of tax violations characteristic of VAT, considers how to solve them, based on the experiences of development countries, with a special focus on the specific concept to VAT in Serbia.

Suggested Citation

  • Ivan Raoniæ, Zoran Vasic, 2014. "Vat Fraud In Serbia And Phenomenon Of Shell (Phantom) Companies," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-02, „Ekonomika“ Society of Economists, Niš (Serbia).
    • Handle: RePEc:esb:casdrg:2014-210
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    More about this item

    Keywords

    enterprise; allocation; realokatori; yield; expenses; recession; capital.;
    All these keywords.

    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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