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Cross-border VAT frauds and measures to tackle them

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  • Sokolovska, Olena

Abstract

The present article considers theoretical analysis of VAT in international trade and examines current problems in the cross-border VAT fraud and main strategies to tackle them. The analysis of the theoretical background of VAT in cross-border trade in goods allowed us to determine both some main features related to the cross-border VAT fraud (organized crime, smuggling, money laundering and estimation problems) and measures to tackle them. We defined, based on the evaluation of current strategies aiming to reduce the possibilities of cross-border VAT fraud, the three main groups of such measures, notably, economic measures, institutional measures and procedural and technical measures.

Suggested Citation

  • Sokolovska, Olena, 2016. "Cross-border VAT frauds and measures to tackle them," MPRA Paper 70504, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:70504
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    References listed on IDEAS

    as
    1. Silvia Fedeli & Francesco Forte, 2009. "Models of Cross-Border VAT Fraud," Working Papers in Public Economics 123, Department of Economics and Law, Sapienza University of Roma.
    2. 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.
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    Cited by:

    1. Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2023. "Analysis of the Decisive Factors of the VAT Gap," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 50-57, January.
    2. Tatiana PĂUN (ZAMFIROIU) & Corina SCARLAT, 2021. "Romania’s Journey of Integration into the European Monetary Union: a Quantitative Analysis," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 82-94, November.
    3. Ionela BUTU & Petre BREZEANU, 2020. "Fighting VAT Fraud through Administrative Tools in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 90-101, November.
    4. Benjami Angles Juanpere, 2019. "Action Plan on VAT: Creating a Single VAT Area in the EU," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 7(1), pages 1-14.

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    More about this item

    Keywords

    VAT; fraud; international trade; cross-border transactions;
    All these keywords.

    JEL classification:

    • F1 - International Economics - - Trade
    • F10 - International Economics - - Trade - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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