The „Carousel†Tax Fraud

Sebastian George Perpelea and Mihai Octavian Perpelea
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Sebastian George Perpelea: University of Craiova, Doctoral School of Economic Sciences
Mihai Octavian Perpelea: University of Craiova, Doctoral School of Economic Sciences

Finante - provocarile viitorului (Finance - Challenges of the Future), 2018, vol. 1, issue 20, 131-137

Abstract: Ohrough this article I aimed to undertake an analysis of illicit tax evasion, a term that I have taken as "tax fraud" and which I have considered as the "real" tax evasion, insisting on "tax fraud carousel ". This can be considered the newest form of fraud that our national fraudsters have applied with much "professionalism" right after Romania's accession to the European Union. This is why I will focus on the carousel fraud mechanism and describe the measures proposed to combat this phenomenon at EU level.

Keywords: European Union; fraud; carousel; tax evasion; finance. (search for similar items in EconPapers)
JEL-codes: F15 F36 G00 G10 G20 G21 H00 H21 H26 H71 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2018:i:20:p:131-137

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