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The „Carousel†Tax Fraud

Author

Listed:
  • Sebastian George PERPELEA

    (University of Craiova, Doctoral School of Economic Sciences)

  • Mihai Octavian PERPELEA

    (University of Craiova, Doctoral School of Economic Sciences)

Abstract

Ohrough this article I aimed to undertake an analysis of illicit tax evasion, a term that I have taken as "tax fraud" and which I have considered as the "real" tax evasion, insisting on "tax fraud carousel ". This can be considered the newest form of fraud that our national fraudsters have applied with much "professionalism" right after Romania's accession to the European Union. This is why I will focus on the carousel fraud mechanism and describe the measures proposed to combat this phenomenon at EU level.

Suggested Citation

  • Sebastian George PERPELEA & Mihai Octavian PERPELEA, 2018. "The „Carousel†Tax Fraud," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 131-137, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2018:i:20:p:131-137
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    More about this item

    Keywords

    European Union; fraud; carousel; tax evasion; finance.;
    All these keywords.

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • G00 - Financial Economics - - General - - - General
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • H00 - Public Economics - - General - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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