Tax Evasion within European Union - VAT Fraud

Horga Maria-Gabriela and Dãnilã Alexandra ()
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Horga Maria-Gabriela: "Ovidius" University of Constanta
Dãnilã Alexandra: "Ovidius" University of Constanta

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 3, 26-31

Abstract: Tax avoidance and tax evasion are two major problems which have significant negative effects on national economies, mostly undermining budgetary revenue collection and leading to failure in achievement of redistributive tax system objectives. These issues are addressed very seriously within the European policy agenda, the European Union's concrete ways of strengthening the fight against fraud and tax evasion. VAT is one of the most fraud taxes, as it represents one of the most important component of indirect taxation. Many types of fraud schemes have been developed in order to avoid VAT payment within European Union. This study is intended to analyze all types of VAT evasion within Member States of the European Union, from the simplest scheme, the classical carousel fraud, to the recently developed schemes, such as cross-invoicing scheme or contra-trading scheme.

Keywords: tax evasion; VAT fraud; carousel fraud; cross-invoice; contra-trading. (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:3:p:26-31

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