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El Fraude En El Iva Y Sus Desencadenantes

Author

Listed:
  • Pablo Antonio Moreno Valero

    (Universidad CEU San Pablo)

Abstract

Las administraciones tributarias de los diferentes países necesitan cooperar para combatir los abusos tributarios entre fronteras. La cooperación tributaria es especialmente importante para los países con una elevada carga fiscal, ya que la elusión impositiva de sus transacciones o de sus rendimientos, ocasiona que no se puedan rebajar los tipos impositivos vigentes de sus connacionales.

Suggested Citation

  • Pablo Antonio Moreno Valero, 2011. "El Fraude En El Iva Y Sus Desencadenantes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 139(2), pages 165-178, June.
    • Handle: RePEc:hpe:crotri:y:2011:v:139:i:2:p:165-178
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    File URL: https://www.ief.es/vdocs/publicaciones/1/139.pdf#page=165
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    More about this item

    Keywords

    Impuesto sobre el Valor Añadido (IVA); Administraciones Tributarias; abusos tributarios; cooperación tributaria; carga fiscal; elusión impositiva; fraude carrusel.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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