The volume of MTIC fraud between Poland and Czechia in electronic devices trade : general method of carousel fraud estimation
Miroslav Vaškovič, Hana Zídková and Markéta Arltová
| Year of publication: |
2024
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|---|---|
| Authors: | Vaškovič, Miroslav ; Zídková, Hana ; Arltová, Markéta |
| Published in: |
International journal of economic policy in emerging economies : IJEPEE. - Genève : Inderscience Enterprises, ISSN 1752-0460, ZDB-ID 2441972-2. - Vol. 20.2024, 2, p. 126-145
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| Subject: | carousel fraud | Czechia | estimation method | international trade | missing trader intracommunity | MTIC | MTIC fraud | Poland | specific reverse charge | trade balance analysis | VAT evasion | Polen | Betrug | Fraud | Tschechien | Czech Republic | Umsatzsteuer | Sales tax | Außenhandel | Foreign trade | Schätztheorie | Estimation theory | Wirtschaftskriminalität | Economic crime | Steuerstrafrecht | Criminal tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJEPEE.2024.141565 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015402745