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Tackling Vat Fraud
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Book Synopsis Tackling VAT Fraud in Europe : the International Puzzle Continues ... by : E.C.J.M. van der Hel-van Dijk
Download or read book Tackling VAT Fraud in Europe : the International Puzzle Continues ... written by E.C.J.M. van der Hel-van Dijk and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The G20, the OECD and the EU have taken several initiatives to improve transparency and exchange of information to combat tax avoidance and tax evasion, including VAT fraud. A coordinated international approach seems to be the only solution to effectively fight VAT fraud within the EU. An analysis of the developments in international cooperation, however, shows that Member States (MS) seem to underuse other means of international cooperation that exist besides the exchange of information. The exchange of information in its turn seems to be mainly used within the national context. The authors conclude that due to a lack of coherence in the 'control' systems of MS and due to the fact that 'coordination' does not always mean 'collaboration', MS still seem to address this 'European' problem mainly on a national level which does not lead to a substantial decrease of the level of VAT fraud (including a lower tax gap) within the EU.
Book Synopsis Tackling Intra-community VAT Fraud by :
Download or read book Tackling Intra-community VAT Fraud written by and published by . This book was released on 2016 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Great Britain. Parliament. House of Commons. Committee of Public Accounts Publisher :The Stationery Office ISBN 13 :9780215018847 Total Pages :44 pages Book Rating :4.0/5 (188 download)
Book Synopsis Tackling VAT Fraud by : Great Britain. Parliament. House of Commons. Committee of Public Accounts
Download or read book Tackling VAT Fraud written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2004 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traders may not pay the correct amount of Value Added Tax (VAT) for a number of reasons including error, deliberately understating their VAT liabilities or through systematic attacks on the VAT system, with an estimated £11.9 billion lost in VAT in 2002-03. Following on from the NAO's report (HCP 357, session 2003-04; ISBN 0102927375), the Committee's report examines the scale of losses; ways of preventing and detecting fraud and other non-compliance; and methods of investigating and dealing with fraudsters. Findings include: there is scope for greater data sharing with the Inland Revenue to detect traders who are evading VAT by operating in the shadow economy (likely to be improved with the creation of the new revenue department); data sharing with other member states is particularly important in tackling missing trader fraud; more investigations and prosecutions for all types of VAT fraud would be cost effective; and Customs should make greater use of sanctions against under-declarations by accountants, lawyers and tax advisers, whilst working with the business community and professional bodies concerned to agree criteria for reporting and the remedial action expected.
Book Synopsis Tackling Intra-community VAT Fraud by :
Download or read book Tackling Intra-community VAT Fraud written by and published by . This book was released on 2016 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tackling VAT Fraud by : Richard Thompson Ainsworth
Download or read book Tackling VAT Fraud written by Richard Thompson Ainsworth and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic and Social Committee, the European Commission indicated a need to develop a coordinated strategy to improve the fight against fiscal fraud [COM (2006) 254 final]. Although the Communication considers fiscal fraud broadly (VAT, excise duties and direct taxes) the most pressing need seems to be for a VAT strategy that will effectively deal with carousel fraud. This paper considers thirteen proposals that deal with missing trader intra-community fraud (MTIC): (1) Common VAT (origin system) (2) Vanistendael's foreign tax offices proposal (3) CVAT (Compensating VAT) (4) VIVAT (Variable Integrated VAT) (5) Dual VAT - HST version (6) Dual VAT - QST version (7) PVAT (Prepaid VAT) (8) Mittler Model (9) Reverse charge model - with input tax settlement (10) Reverse charge model - with joint and several liability (11) Pay first model - non-cash payment (trust account) (12) Pay first model - cash payment (tax stamp system) (13) Digital VAT - D-VAT.
Book Synopsis Public Accounts Committee: HM Customs and Excise: Tackling VAT Fraud. Public Accounts Committee Thirty-sixth Report with Proceedings, Evidence (HC 512-i Not Printed Separately) and Appendices by :
Download or read book Public Accounts Committee: HM Customs and Excise: Tackling VAT Fraud. Public Accounts Committee Thirty-sixth Report with Proceedings, Evidence (HC 512-i Not Printed Separately) and Appendices written by and published by . This book was released on 2003 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis American VAT - The Carousel Fraud Threat by : Richard Thompson Ainsworth
Download or read book American VAT - The Carousel Fraud Threat written by Richard Thompson Ainsworth and published by . This book was released on 2019 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: On Thursday, March 29, 2007 the European Commission, Directorate-General for Taxation and Customs Union, will host a one-day Conference on Fiscal Fraud - Tackling VAT Fraud: Possible Ways Forward. The conference is based on the Communication of May 31, 2006 explaining the need to develop a coordinated strategy to improve the fight against fiscal fraud. This paper indicates that the EU examination of carousel fraud points the way forward for advocates of a US VAT as well. About 40% of EU VAT fraud appears to be 'missing trader intra-community' (MTIC) or carousel fraud. The best estimates of EU losses to carousel fraud are put at 23 billion euros annually. UK studies put domestic losses from carousel fraud at 2.98 to 4.47 billion euros.Fraud concerns understandably resonate deeply among American advocates of a federal level VAT in the US. It needs to be taken into consideration that inserting a national credit-invoice VAT into the US fiscal fabric would be to set out the welcome mat for an American carousel fraud, as well as the more traditional VAT frauds. The vulnerability of a US VAT to carousel fraud is a direct result of the American tendency for national, state and local tax systems to 'piggy backing' on one another is taken into account.
Book Synopsis Tackling Vat Fraud,Hm Customs and Excise by : Great Britain. National Audit Office
Download or read book Tackling Vat Fraud,Hm Customs and Excise written by Great Britain. National Audit Office and published by . This book was released on 2004 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT) is a self assessed tax on the supply of goods and services, collected by 1.7 million registered traders and paid over to Customs.Traders may not pay the correct amount of VAT for a number of reasons including error, deliberately understating their VAT liabilities or through systematic attacks on the VAT system, with an estimated £11.9 billion lost in VAT in 2002-03, including substantial nonfraud losses. The Government has set Customs a target to stop the long-term growth in the size of the overall VAT gap, and to cut it from 15.7 per cent in 2002-03 to 12 per cent of the total amount that could be theoretically collected from VAT by 2005-06. This NAO report examines Customs' approach to detecting, investigating and preventing VAT fraud; tackling the most serious type of VAT fraud known as VAT missing trader intra-Community fraud; and tracking those traders operating in the shadow economy who fail to register to pay VAT.
Book Synopsis Pragmatic Policies to Tackle VAT Fraud in the European Union by : Fabrizio Borselli
Download or read book Pragmatic Policies to Tackle VAT Fraud in the European Union written by Fabrizio Borselli and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent decades, the Member States of the European Union have registered a huge increase of spectacular and highly organized VAT fraud. Whilst the tax authorities are fighting hard to stop this phenomenon, fraud has become an established industry. In this article, the author analyses several measures to tackle VAT fraud.
Book Synopsis New Measures to Tackle VAT Fraud by : Great Britain. HM Revenue & Customs
Download or read book New Measures to Tackle VAT Fraud written by Great Britain. HM Revenue & Customs and published by . This book was released on 2006 with total page 3 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Value Added Tax Fraud by : Marius-Cristian Frunza
Download or read book Value Added Tax Fraud written by Marius-Cristian Frunza and published by Routledge. This book was released on 2018-12-07 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud. Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation.
Book Synopsis Joint and Several Liability as a Measure to Tackle VAT Fraud : the Spanish Perspective by : A.B. Prósper Almagro
Download or read book Joint and Several Liability as a Measure to Tackle VAT Fraud : the Spanish Perspective written by A.B. Prósper Almagro and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The major downside of the current transitional VAT system is that it has proven to be particularly susceptible to VAT fraud. This is a real problem that not only results in revenue losses for Member States, but also disrupts competition and increases compliance costs for businesses. This article explores the effectiveness of the anti-fraud measure based upon a chain liability from a Spanish perspective.
Book Synopsis Value-added Tax Fraud in the European Union by : A. A. Aronowitz
Download or read book Value-added Tax Fraud in the European Union written by A. A. Aronowitz and published by Kugler Publications. This book was released on 1996 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT fraud. It intends to provide insight into: the effectiveness of the present VAT control system; the vulnerability of legitimate trade to criminal inroads; and, the development of organized crime in this area.
Book Synopsis VAT Fraud and Evasion by : Michael Keen
Download or read book VAT Fraud and Evasion written by Michael Keen and published by International Monetary Fund. This book was released on 2007-02 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how they can be addressed, and assesses evidence on their extent in high-income countries. While the practical significance of current difficulties in the EU should not be over-stated, administrative measures alone may prove insufficient to deal with them, and a fundamental redesign of the VAT treatment of intra-community trade required. The current difficulties in the EU largely reflect circumstances that would not apply in the United States.
Author :Great Britain. Parliament. House of Commons. Committee of Public Accounts Publisher : ISBN 13 :9781787772670 Total Pages :17 pages Book Rating :4.7/5 (726 download)
Book Synopsis Progress in Tackling Online VAT Fraud by : Great Britain. Parliament. House of Commons. Committee of Public Accounts
Download or read book Progress in Tackling Online VAT Fraud written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by . This book was released on 2018 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Great Britain. Parliament. House of Commons. Committee of Public Accounts Publisher : ISBN 13 : Total Pages :96 pages Book Rating :4.:/5 (15 download)
Book Synopsis Progress in Tackling Online VAT Fraud by : Great Britain. Parliament. House of Commons. Committee of Public Accounts
Download or read book Progress in Tackling Online VAT Fraud written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by . This book was released on 2018 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis How to Combat Value-Added Tax Refund Fraud by : Cedric Andrew
Download or read book How to Combat Value-Added Tax Refund Fraud written by Cedric Andrew and published by International Monetary Fund. This book was released on 2023-08-04 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: A previous IMF Working Paper on value-added tax (VAT) refunds (WP/07/31, by Keen and Smith) describes the main forms of VAT noncompliance and concludes that VAT is susceptible to evasion and fraud like any other tax. This paper shows the insidious nature and extent of VAT refund fraud in selected EU countries and argues that this type of noncompliance requires tax administrations to adopt a coordinated strategy and deploy a range of countermeasures to combat this threat. Because such fraud is primarily a criminal legal issue, tackling it successfully will require cooperation, both internationally between VAT administrations and nationally between tax authorities and the judiciary. The paper’s focus is primarily on advanced economies in the context of the EU, but many of the recommendations are applicable to emerging market and developing countries. A separate IMF How to Note discusses managing VAT refunds in developing countries.
