VAT Fraud and Evasion: What Do We Know, and What Can be Done?
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- Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 861-887, December.
References listed on IDEAS
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Keywords
WP; VAT gap; input VAT; evasion rate; registration threshold; VAT fraud; VAT revenue; value-added tax; sales tax; enforcement; compliance; noncompliance; audit; VAT chain; United Kingdom VAT gap; VAT noncompliance; firm D; VAT administration; VAT due; VAT accounts system; firm B; unit price; VAT productivity; Tax fraud; Consumption taxes; Income and capital gains taxes; Exports; Europe;All these keywords.
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