Fighting VAT Fraud, The Bulgarian Experience:
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Sofia [Bulgaria]
Centăr za izsledvane na demokracijata
2006
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| Subjects: | |
| Online Access: | BSB01 |
| Item Description: | 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 administration. 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 |
| Physical Description: | 1 Online-Ressource(1 p. 20) |
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| id | DE-604.BV048259902 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:59:32Z |
| indexdate | 2024-07-10T09:33:22Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033640105 |
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| physical | 1 Online-Ressource(1 p. 20) |
| psigel | ZDB-45-CGR BSB_OE_CEEOL |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Centăr za izsledvane na demokracijata |
| record_format | marc |
| spelling | Pashev, Konstantin Verfasser aut Fighting VAT Fraud, The Bulgarian Experience Konstantin Pashev Sofia [Bulgaria] Centăr za izsledvane na demokracijata 2006 Frankfurt M. CEEOL 2006 1 Online-Ressource(1 p. 20) txt rdacontent c rdamedia cr rdacarrier 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 administration. 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 Economy National Economy Socio-Economic Research |
| spellingShingle | Pashev, Konstantin Fighting VAT Fraud, The Bulgarian Experience Economy National Economy Socio-Economic Research |
| title | Fighting VAT Fraud, The Bulgarian Experience |
| title_auth | Fighting VAT Fraud, The Bulgarian Experience |
| title_exact_search | Fighting VAT Fraud, The Bulgarian Experience |
| title_exact_search_txtP | Fighting VAT Fraud, The Bulgarian Experience |
| title_full | Fighting VAT Fraud, The Bulgarian Experience Konstantin Pashev |
| title_fullStr | Fighting VAT Fraud, The Bulgarian Experience Konstantin Pashev |
| title_full_unstemmed | Fighting VAT Fraud, The Bulgarian Experience Konstantin Pashev |
| title_short | Fighting VAT Fraud, The Bulgarian Experience |
| title_sort | fighting vat fraud the bulgarian experience |
| topic | Economy National Economy Socio-Economic Research |
| topic_facet | Economy National Economy Socio-Economic Research |
| work_keys_str_mv | AT pashevkonstantin fightingvatfraudthebulgarianexperience |