期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：1
语种：English
出版社：Ovidius University Press
摘要：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.
