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Схемы Совершения Мошенничества С Возмещением Налога На Добавленную Стоимость

Author

Listed:
  • Белохребтов Вадим Сергеевич

    (Восточно-Сибирский институт МВД России)

Abstract

Рассмотрены схемы мошеннического возмещения налога на добавленную стоимость. Приведена классификация способов совершения мошенничества при возмещении НДС. Сделан вывод о необходимости дальнейшего исследования схем совершения мошенничества в сфере возмещения НДС с целью своевременного выявления, раскрытия и пресечения данного вида преступлений.The schemes fraudulent refund of value added tax. Classification of methods of committing fraud means for VAT refund. The conclusion about the necessity of further research schemes of fraud in the sphere of VAT refund in timely detection, disclosure and suppression of this type of crime.

Suggested Citation

  • Белохребтов Вадим Сергеевич, 2015. "Схемы Совершения Мошенничества С Возмещением Налога На Добавленную Стоимость," Известия Тульского государственного университета. Экономические и юридические науки, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Тульский государственный университет», issue 2-2, pages 37-44.
    • Handle: RePEc:scn:013908:15762822
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