Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Marwin Heinemann, Wojciech Stiller
| Year of publication: |
2025
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|---|---|
| Authors: | Heinemann, Marwin ; Stiller, Wojciech |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 32.2025, 1, p. 195-237
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| Subject: | Digitalization | E-Invoicing | International trade | Reverse charge | Tax enforcement | Trade data gap | VAT fraud | Umsatzsteuer | Sales tax | Italien | Italy | Digitalisierung | Digitization | Steuerstrafrecht | Criminal tax law | Betrug | Fraud | Elektronischer Datenaustausch | Electronic data interchange | Electronic Commerce | E-commerce | Steuererhebungsverfahren | Taxation procedure | Steuervermeidung | Tax avoidance | Außenhandel | Foreign trade |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-023-09820-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015330676