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VAT Fraud and Evasion : What Do We Know, and What Can Be Done?

Smith, Stephen - 2007

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique …

Persistent link: https://www.econbiz.de/10012777632

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

The hidden costs of tax evasion : collaborative tax evasion in markets for expert services

Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - 2015

We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from asymmetric information on the welfare maximizing quality of the good. Our results suggest that tax evasion attempts - independently of whether...

Persistent link: https://www.econbiz.de/10010529409

Does tax evasion affect economic crime?

Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2018

crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …

Persistent link: https://www.econbiz.de/10011814715

Theoretical and analytical study of tax law in Jordan according to the : income tax and sales and its relationship with revenues and tax evasion ; amended law of income tax no. (39) of year 2003, regulations and instructions issued ; the provisional law of income tax no. (28) of year 2009, e regulatons and instructions issued ; the temporary law of sales tax 'n 2009, regulations and instructions ...

Al-Naimat, Saeed Mikhled Ahmad - In: International journal of financial research 4 (2013) 3, pp. 107-126

Persistent link: https://www.econbiz.de/10010205083

Tax evasion and unions in a Cournot duopoly

Fanti, Luciano; Buccella, Domenico - 2020

Persistent link: https://www.econbiz.de/10012487100

Competitive wages and tax evasion in a Cournot duopoly

Buccella, Domenico; Fanti, Luciano; Gori, Luca - In: Theory and decision : an international journal for … 97 (2024) 3, pp. 585-594

Persistent link: https://www.econbiz.de/10015127024

Tax evasion in a Cournot duopoly with unions

Buccella, Domenico; Fanti, Luciano; Gori, Luca - 2023

Persistent link: https://www.econbiz.de/10014317692

Study and reports on the VAT gap in the EU-28 member states ; 2017

Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; … - 2017

tax fraud. During 2015, the overall VAT that should have been collected in EU Member States grew by about 4.2 %, while …

Persistent link: https://www.econbiz.de/10011852803

The Revenue Administration-Gap Analysis Program : an analytical framework for excise gap estimation

Thackray, Mick; Alexova, Martina - 2017

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical...

Persistent link: https://www.econbiz.de/10011675241