IDEAS home Printed from https://ideas.repec.org/a/ids/ijepee/v20y2024i2p126-145.html
   My bibliography  Save this article

The volume of MTIC fraud between Poland and Czechia in electronic devices trade: general method of carousel fraud estimation

Author

Listed:
  • Miroslav VaÅ¡koviÄ
  • Hana Zídková
  • Markéta Arltová

Abstract

EU member states are discussing the phenomenon of carousel (MTIC) fraud. Existing estimates of this type of VAT evasion are sparse and the methodology behind them is unclear. This paper describes a method of how to estimate (ex-post) the MTIC fraud realised within a trade on selected goods. The analysis is based on trade balances in the selected category of goods between two member states. The main assumption is that after the implementation of the specific reverse charge mechanism the MTIC frauds on the respective goods are eliminated. The fictitious (fraudulent) supplies of goods between the member states cease to exist and the trade balance changes accordingly. The results show that the MTIC realised EUR 44-51 million profit on the MTIC fraud in international trade between Poland and Czechia with selected electronic devices in 2014 and 1st quarter 2015 (fraud measured in Czechia).

Suggested Citation

  • Miroslav VaÅ¡koviÄ & Hana Zídková & Markéta Arltová, 2024. "The volume of MTIC fraud between Poland and Czechia in electronic devices trade: general method of carousel fraud estimation," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 20(2), pages 126-145.
  • Handle: RePEc:ids:ijepee:v:20:y:2024:i:2:p:126-145
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=141565
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijepee:v:20:y:2024:i:2:p:126-145. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=219 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.