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...

Full description

Bibliographic Details
Main Author:	Smith, Stephen C
Other Authors:	Keen, Michael
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 2007
Series:	IMF Working Papers ; Working Paper No. 07/31 IMF eLibrary
Subjects:	Broadcast Checking Commodity taxation Designing vat Earned income tax credit Efficiency Email Export tax Foreign tax General taxation General Incidence Income taxes Indirect tax Indirect taxation Indirect taxes Individual income tax Input tax credit Internal revenue International tax National tax association National tax journal Optimal Taxation Optimal tax Penalties for late payment Personal income tax Press Provincial sales taxes Raising tax revenue Rate of tax Retail sales tax Sales tax Sales taxation Sales taxes Tax administrations Tax authorities Tax avoidance Tax design Tax differentiation Tax enforcement Tax evasion Tax journal Tax liability Tax measures Tax mix Tax payments Tax recovery Tax sales Tax system Uniform tax Value added tax Value added taxes Vat compliance Vat rate Vat receipts Vat revenue Vat system Vat Grenada United Kingdom

Internet

This item is not available through BorrowDirect. Please contact your institution’s interlibrary loan office for further assistance.

VAT Fraud and Evasion : What Do We Know, and What Can be Done?

Internet

Similar Items