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Carusel fraud - method for tax dodging in the area of the VAT on intra-community level

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  • Madalin CINCA

    (University of Craiova)

Abstract

The fraud and the dodging, in general meaning regarding the VAT distorts the well function of the unique market and is in detriment of the financial purposes of the member states, as well as the financing the community budget, impacting the loyal competition on the unique market and decreases the fiscal incomes of the member states. The type of VAT dodging with worst consequences measured throughout the value of the amounts eluded from payment and it is very difficult to be detected is the one known as „carousel fraud”. In this article I will try to analyze the mechanism and the implications of this type of fraud and finally to suggest some proposals of solutions most likely to decrease the sizing of the tax dodging in area of VAT intra-community.

Suggested Citation

  • Madalin CINCA, 2008. "Carusel fraud - method for tax dodging in the area of the VAT on intra-community level," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(7), pages 189-194, May.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2008:i:7:p:189-194
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    More about this item

    Keywords

    carusel fraud; tax dodging; fiscal policy;
    All these keywords.

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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