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Details for article 6 of 50 found articles
| Title: |
Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU? |
| Author: |
Gebauer, Andrea Nam, Chang Woon Parsche, Rudiger |
| Appeared in: |
Journal of economic policy reform |
| Paging: | Volume 10 (2007) nr. 1 pages 1-13 |
| Year: |
2007-03 |
| Contents: |
VAT evasion caused by the growth of carousel fraud has recently led to significant VAT revenue losses in the EU. Carousel fraud works such that intra-EU firms repeatedly carry out cross-border supply and purchase of goods and services, leading to the fraudulent retention of revenue. This study discusses three reform models of the VAT system in Germany, whose implementation would open up further possibilities for tax evasion and lead to a considerable increase in administrative costs. |
| Publisher: |
Routledge |
| Source file: |
Elektronische Wetenschappelijke Tijdschriften |
Details for article 6 of 50 found articles
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