VAT FRAUD IN SERBIA AND PHENOMENON OF SHELL (PHANTOM) COMPANIES

Ivan R., Zoran V. Raoniæ, Vasic
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Ivan R., Zoran V. Raoniæ, Vasic: College of Economics and Administration, Belgrade; Republic of Serbia, Ministry of Finance, Tax Administration.

No 2014-02, Ekonomika, Journal for Economic Theory and Practice and Social Issues from „Ekonomika“ Society of Economists, Niš (Serbia)

Abstract: Like any tax, the VAT is vulnerable to evasion and fraud. It should be said that its concept of credit - refund offers the unique possibility of abuse, which has for a long time the main concern in the European Union (EU), while in Serbia profiled specific form of VAT evasion, so called “ Business with phantom companies “. This paper describes the basic types of tax violations characteristic of VAT, considers how to solve them, based on the experiences of development countries, with a special focus on the specific concept to VAT in Serbia.

Keywords: enterprise; allocation; realokatori; yield; expenses; recession; capital. (search for similar items in EconPapers)
JEL-codes: H20 H25 H26 (search for similar items in EconPapers)
Pages: 12 pages
Date: 2014-09
New Economics Papers: this item is included in nep-iue, nep-pub and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:esb:casdrg:2014-210

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