EU VAT Frauds
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal customs.All the suggested solutions based on the origin principle create distortions in the â€œone marketâ€ and have a doubtful efficiency. The reverse-charge regime for all business to business transactions joint with VAT at the last stage also creates heavy discriminations. The current system based on the destination principle joint with ad hoc measures - such as specific reverse-charge, rebate and margin regime under evidence that VAT due has been paid, joint/several liabilityâ€¦ â€“ and a consistent information-exchange-system may provide a less distorting solution.
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- Fedeli, Silvia & Forte, Francesco, 1999. "Joint income-tax and VAT-chain evasion," European Journal of Political Economy, Elsevier, vol. 15(3), pages 391-415, September.
- Bernd Genser, 2002.
"Coordinating VATs Between EU Member States,"
CESifo Working Paper Series
648, CESifo Group Munich.
- Keen, Michael & Lockwood, Ben, 2006. "Is the VAT a Money Machine?," National Tax Journal, National Tax Association, vol. 59(4), pages 905-28, December.
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