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Fighting VAT Fraud: The Bulgarian Experience

Konstantin Pashev

MPRA Paper from University Library of Munich, Germany

Abstract: This paper draws on the experience of Bulgaria in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credit. It analyses the elements of tax design permissive of such abuses and discusses the possible solutions in the light of the international and domestic experience and the capacity of the tax dministration. It offers a critical analysis of the Bulgarian anti-fraud device the VAT account, as well as the various alternative policy and administrative measures proposed or applied as barriers to abuse of VAT credit, including those pertaining to the domain of commercial registration, or those related to indicative “market” prices of commercial transactions. The study concludes that the possible solutions should be sought along the lines of optimizing risk management and the principle of joint liability rather than through tighter controls at entry and on the conduct of business.

Keywords: VAT; fraud; VAT; account (search for similar items in EconPapers)
JEL-codes: H30 (search for similar items in EconPapers)
Date: 2006-06-03
New Economics Papers: this item is included in nep-pbe
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Citations: View citations in EconPapers (4)

Published in CSD Working Paper WP 0606/2 En (2006): pp. 1-20

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