Search Results - subject:"reverse charge"

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

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

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

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

Emerging issues in GST law and procedures : an assessment

Mehta, Diva; Mukherjee, Sacchidananda - 2021

Persistent link: https://www.econbiz.de/10013205285

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

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

Persistent link: https://www.econbiz.de/10012119057

Value Added Tax (VAT) and rules of settlement occording to amendment the law of VAT : selected issues

Talik, Wioletta - In: Central and eastern european journal of management and … 7 (2019) 2, pp. 99-117

Persistent link: https://www.econbiz.de/10012305801

Principle of vat neutrality and the reverse charge mechanism

Famulska, Teresa; Rogowska-Rajda, Beata - In: e-Finanse: Financial Internet Quarterly 14 (2018) 3, pp. 87-97

being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to identify the relationship … between the implementation of the principle of VAT neutrality and the reverse charge mechanism. The conducted analysis of the … essence and functioning of the reverse charge and the detailed findings drawn on its basis allow us to conclude generally that …

Persistent link: https://www.econbiz.de/10012011853

Principle of vat neutrality and the reverse charge mechanism

Famulska, Teresa; Rogowska-Rajda, Beata - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 87-97

Persistent link: https://www.econbiz.de/10011967377