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Scope for a reform from a European legal standpoint - case report from Austria

Author

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  • Markus Achatz

Abstract

Prof. Markus Achatz, Linz University, reported on the experiences gained in Austria in reducing value-added tax fraud. The transition of tax liability to the recipient of services introduced on 1 October 2002 for the construction sector seems to have had a positive influence on VAT revenue. Gradual extension to other sectors is conceivable.

Suggested Citation

  • Markus Achatz, 2004. "Scope for a reform from a European legal standpoint - case report from Austria," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 28-33, January.
    • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:02:p:28-33
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    File URL: https://www.ifo.de/DocDL/ifosd_2004_2_5.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

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