Carusel fraud - method for tax dodging in the area of the VAT on intra-community level


The fraud and the dodging, in general meaning regarding the VAT distorts the well function of the unique market and is in detriment of the financial purposes of the member states, as well as the financing the community budget, impacting the loyal competition on the unique market and decreases the fiscal incomes of the member states. The type of VAT dodging with worst consequences measured throughout the value of the amounts eluded from payment and it is very difficult to be detected is the one known as „carousel fraud”. In this article I will try to analyze the mechanism and the implications of this type of fraud and finally to suggest some proposals of solutions most likely to decrease the sizing of the tax dodging in area of VAT intra-community.carusel fraud, tax dodging, fiscal policy

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Research Papers in Economics

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Last time updated on 7/6/2012View original full text link

This paper was published in Research Papers in Economics.

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