EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject:"Reverse charge"
Narrow search

Narrow search

Year of publication
Subject
All
Sales tax 12 Umsatzsteuer 12 reverse charge 9 Reverse charge 7 VAT 7 Betrug 6 Criminal tax law 6 Fraud 6 Steuerstrafrecht 6 Tax avoidance 5 EU countries 4 EU-Staaten 4 Steuererhebungsverfahren 4 Steuervermeidung 4 Taxation procedure 4 VAT evasion 4 tax evasion 3 Außenhandel 2 Carousel fraud 2 Czech Republic 2 Digitalization 2 E-Invoicing 2 E-commerce 2 Electronic Commerce 2 Foreign trade 2 International trade 2 Missing-trader fraud 2 Specific reverse charge 2 Tax enforcement 2 Tax fraud 2 Theorie 2 Theory 2 Trade data gap 2 Tschechien 2 VAT collection 2 VAT fraud 2 VAT frauds 2 VIES 2 Value-added tax 2 budget revenues 2
more ... less ...
Online availability
All
Free 18 Undetermined 6
Type of publication
All
Article 18 Book / Working Paper 8
Type of publication (narrower categories)
All
Article in journal 10 Aufsatz in Zeitschrift 10 Article 4 Arbeitspapier 2 Graue Literatur 2 Non-commercial literature 2 Working Paper 2 Aufsatz im Buch 1 Book section 1 Conference Paper 1 research-article 1
more ... less ...
Language
All
English 18 Undetermined 6 Czech 1 German 1
Author
All
Heinemann, Marwin 3 Stiller, Wojciech 3 Zídková, Hana 3 Ecobici, Nicolae 2 Famulska, Teresa 2 Fedeli, Silvia 2 Forte, Francesco 2 Rogowska-Rajda, Beata 2 Tassi, Annalisa 2 Toma, Mircea 2 Čejková, Eliška 2 Arltová, Markéta 1 Berrittella, Maria 1 Buettner, Thiess 1 Busan, Gabriela 1 Büttner, Thiess 1 Cimino, Filippo Alessandro 1 Claudia, ªerban Elena 1 Coetzee, Liza 1 Ecobici, N 1 Junttila, Juho 1 Kohoutková, Růžena 1 Koivisto, Aliisa 1 Kraeusel, Jörg 1 Maruºa, Beca 1 Mehta, Diva 1 Meiring, Marisca 1 Mróz, Bogdan 1 Mukherjee, Sacchidananda 1 Nivala, Annika 1 Paliu-Popa, Lucia 1 Raczkowski, Konrad 1 Schneider, Friedrich 1 Talik, Wioletta 1 Vaškovič, Miroslav 1 Žídková, Hana 1
more ... less ...
Institution
All
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Dipartimento di Economia e Diritto, Facoltà di Economia 1
Published in...
All
MPRA Paper 4 International Tax and Public Finance 2 International tax and public finance 2 Acta oeconomica Pragensia : vědecký časopis Vysoke Školy Ekonomické v Praze 1 Central and eastern european journal of management and economics : CEEJME 1 E-Finanse : finansowy kwartalnik internetowy 1 European Financial and Accounting Journal 1 European Journal of Law and Economics 1 European financial and accounting journal : EFAJ 1 Festschrift für Wolfram Reiss zum 65. Geburtstag 1 International journal of economic policy in emerging economies : IJEPEE 1 Journal of Money Laundering Control 1 Journal of economic and financial sciences 1 Ovidius University Annals, Economic Sciences Series 1 Review of law and economics : publ. in cooperation with European Association of Law and Economics ... 1 The quarterly review of economics and finance 1 VATT working papers 1 Working Papers / Dipartimento di Economia e Diritto, Facoltà di Economia 1 Working papers / National Institute of Public Finance and Policy 1 e-Finanse: Financial Internet Quarterly 1
more ... less ...
Source
All
ECONIS (ZBW) 13 RePEc 7 EconStor 5 Other ZBW resources 1
Showing 1 - 10 of 26
Cover Image
Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - In: International tax and public finance 32 (2025) 1, pp. 195-237
Persistent link: https://www.econbiz.de/10015330676
Saved in:
Cover Image
Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - In: International Tax and Public Finance 32 (2024) 1, pp. 195-237
The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax fraud. We exploit the comprehensive introduction of...
Persistent link: https://www.econbiz.de/10015408335
Saved in:
Cover Image
Improving VAT compliance by switching who remits the tax : evidence from construction firms
Junttila, Juho; Koivisto, Aliisa; Nivala, Annika - 2024
Persistent link: https://www.econbiz.de/10015486068
Saved in:
Cover Image
VAT fraud and reverse charge: empirical evidence from VAT return data
Buettner, Thiess; Tassi, Annalisa - In: International Tax and Public Finance 30 (2023) 3, pp. 849-878
In order to stop Value-Added Tax (VAT) fraud, EU member states use the so-called reverse-charge (RC) mechanism, which …
Persistent link: https://www.econbiz.de/10015323480
Saved in:
Cover Image
VAT fraud and reverse charge : empirical evidence from VAT return data
Büttner, Thiess; Tassi, Annalisa - In: International tax and public finance 30 (2023) 3, pp. 849-878
Persistent link: https://www.econbiz.de/10014334934
Saved in:
Cover Image
The volume of MTIC fraud between Poland and Czechia in electronic devices trade : general method of carousel fraud estimation
Vaškovič, Miroslav; Zídková, Hana; Arltová, Markéta - In: International journal of economic policy in emerging … 20 (2024) 2, pp. 126-145
Persistent link: https://www.econbiz.de/10015402745
Saved in:
Cover Image
Do more harm than good? : the optional reverse charge mechanism against cross-border tax fraud
Stiller, Wojciech; Heinemann, Marwin - In: The quarterly review of economics and finance 95 (2024), pp. 61-84
Persistent link: https://www.econbiz.de/10014631369
Saved in:
Cover Image
Emerging issues in GST law and procedures : an assessment
Mehta, Diva; Mukherjee, Sacchidananda - 2021
Persistent link: https://www.econbiz.de/10013205285
Saved in:
Cover Image
The impact of specific reverse charge on waste and scrap on tax revenues in the Czech Republic
Čejková, Eliška; Zídková, Hana - In: European Financial and Accounting Journal 14 (2019) 1, pp. 65-83
a specific reverse-charge implemented in the Czech Republic on waste and scrap in 2011. The analysis employs trade … size of the carousel fraud existing prior to the implementation of the specific reverse charge in the CR. The volume of the …
Persistent link: https://www.econbiz.de/10012623015
Saved in:
Cover Image
The impact of specific reverse charge on waste and scrap on tax revenues in the Czech Republic
Čejková, Eliška; Zídková, Hana - In: European financial and accounting journal : EFAJ 14 (2019) 1, pp. 65-83
a specific reverse-charge implemented in the Czech Republic on waste and scrap in 2011. The analysis employs trade … size of the carousel fraud existing prior to the implementation of the specific reverse charge in the CR. The volume of the …
Persistent link: https://www.econbiz.de/10012119057
Saved in:
  • 1
  • 2
  • 3
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...