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European Trends In Split Vat

Author

Listed:
  • Daniela MITRAN

    (Athenaeum University, Bucharest, Romania)

Abstract

The paper analyses the methods through which split VAT (split-payment mechanism) has been implemented in Bulgaria and Italy, as well as the intended methods through which Poland and Romania wish to implement the system in 2018, with the goal of examining the similarities, problems, and possible improvement paths. The efficiency of the system is still being contested by the taxpayers, because of its costs and complexity. In order to improve tax collection efficiency and fraud prevention, the paper suggests a variety of other methods including a real-time VAT collection system. Generally, there are two main options for reforming the VAT system: keeping voluntary tax compliance with modern enforcement measures in place, or eliminating voluntary compliance in a return-free system, in which taxpayers must comply.

Suggested Citation

  • Daniela MITRAN, 2017. "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 48(4), pages 43-50, December.
    • Handle: RePEc:ath:journl:v:48:y:2017:i:4:p:43-50
    as

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    File URL: http://aimr.univath.ro/download/1135_IARM-48-3.pdf
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    References listed on IDEAS

    as
    1. Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004. "The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(02), pages 30-34, October.
    2. Konstantin V. Pashev, 2007. "Countering cross‐border VAT fraud: the Bulgarian experience," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 14(4), pages 490-501, October.
    3. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Value added tax; Fraud; split TVA; European Union;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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