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Fighting VAT Fraud: The Bulgarian Experience

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  • Pashev, Konstantin

Abstract

This paper draws on the experience of Bulgaria in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credit. It analyses the elements of tax design permissive of such abuses and discusses the possible solutions in the light of the international and domestic experience and the capacity of the tax dministration. It offers a critical analysis of the Bulgarian anti-fraud device the VAT account, as well as the various alternative policy and administrative measures proposed or applied as barriers to abuse of VAT credit, including those pertaining to the domain of commercial registration, or those related to indicative “market” prices of commercial transactions. The study concludes that the possible solutions should be sought along the lines of optimizing risk management and the principle of joint liability rather than through tighter controls at entry and on the conduct of business.

Suggested Citation

  • Pashev, Konstantin, 2006. "Fighting VAT Fraud: The Bulgarian Experience," MPRA Paper 998, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:998
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    File URL: https://mpra.ub.uni-muenchen.de/998/1/MPRA_paper_998.pdf
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    Cited by:

    1. Aleksandar Vasilev, 2017. "VAT Evasion in Bulgaria: A General-Equilibrium Approach," Review of Economics and Institutions, Università di Perugia, vol. 8(2).
    2. Ledjon Shahini & Arben Malaj, 2015. "How can We Measure the VAT Fraud and Evasion? Case of Albania," European Journal of Economics and Business Studies Articles, European Center for Science Education and Research, vol. 1, May-Augus.

    More about this item

    Keywords

    VAT fraud VAT account;

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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