Pfeiffer, Sebastian; Semerad, Pavel - Provozně ekonomická fakulta, Mendelova Univerzita v Brnĕ - 2013
This article deals with various aspects of carousel frauds in which missing traders play a crucial role during intra-union transactions. The most important question is how to stop this kind of crime, which causes a huge tax gap in collecting value added tax. In this paper a detailed analysis of...