VAT Fraud and Evasion: What Do We Know, and What Can be Done?
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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2007
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 07/31 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (33 p) |
| ISBN: | 1451865953 9781451865950 |
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| index_date | 2024-07-03T20:13:28Z |
| indexdate | 2024-07-10T09:35:36Z |
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| spelling | Smith, Stephen C. Verfasser aut VAT Fraud and Evasion What Do We Know, and What Can be Done? Smith, Stephen C Washington, D.C International Monetary Fund 2007 1 Online-Ressource (33 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 07/31 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 Online-Ausg Keen, Michael Sonstige oth http://elibrary.imf.org/view/IMF001/07790-9781451865950/07790-9781451865950/07790-9781451865950.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Smith, Stephen C. VAT Fraud and Evasion What Do We Know, and What Can be Done? |
| title | VAT Fraud and Evasion What Do We Know, and What Can be Done? |
| title_auth | VAT Fraud and Evasion What Do We Know, and What Can be Done? |
| title_exact_search | VAT Fraud and Evasion What Do We Know, and What Can be Done? |
| title_exact_search_txtP | VAT Fraud and Evasion What Do We Know, and What Can be Done? |
| title_full | VAT Fraud and Evasion What Do We Know, and What Can be Done? Smith, Stephen C |
| title_fullStr | VAT Fraud and Evasion What Do We Know, and What Can be Done? Smith, Stephen C |
| title_full_unstemmed | VAT Fraud and Evasion What Do We Know, and What Can be Done? Smith, Stephen C |
| title_short | VAT Fraud and Evasion |
| title_sort | vat fraud and evasion what do we know and what can be done |
| title_sub | What Do We Know, and What Can be Done? |
| url | http://elibrary.imf.org/view/IMF001/07790-9781451865950/07790-9781451865950/07790-9781451865950.xml |
| work_keys_str_mv | AT smithstephenc vatfraudandevasionwhatdoweknowandwhatcanbedone AT keenmichael vatfraudandevasionwhatdoweknowandwhatcanbedone |