Fooken, Jonas; Hemmelgarn, Thomas; Herrmann, Benedikt - General Directorate Taxation and Custom Union, European … - 2015
The use of receipt-based tax lotteries to increase (VAT) tax compliance has been of growing interest amongst EU Member States. Some countries have introduced such lottery schemes, namely Malta in 1997, Slovakia in 2013 and Portugal in 2014. Others have been intrigued about the possibility of...
