Cross-border VAT frauds and measures to tackle them

Olena Sokolovska

MPRA Paper from University Library of Munich, Germany

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.

Keywords: VAT; fraud; international trade; cross-border transactions (search for similar items in EconPapers)
JEL-codes: F1 F10 H26 H3 H30 (search for similar items in EconPapers)
Date: 2016-03
New Economics Papers: this item is included in nep-int, nep-pr~ and nep-iue
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/70504/1/MPRA_paper_70504.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:70504

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().