VAT Fraud in Serbia and Phenomenon of Shell Companies

Ivana Raonic and Zoran Vasic

Ekonomika, Journal for Economic Theory and Practice and Social Issues, 2014, vol. 60, issue 2

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: Public; Economics (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ags:sereko:288816

DOI: 10.22004/ag.econ.288816

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