Tackling Intra Community Vat Fraud
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Tackling Intra Community Vat Fraud
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Author :
language : en
Publisher:
Release Date : 2016
Tackling Intra Community Vat Fraud written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Fraud categories.
Tackling Intra Community Vat Fraud
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Author :
language : en
Publisher:
Release Date : 2016
Tackling Intra Community Vat Fraud written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Tax evasion categories.
Tackling Vat Fraud Hm Customs And Excise
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Author : Great Britain. National Audit Office
language : en
Publisher:
Release Date : 2004
Tackling Vat Fraud Hm Customs And Excise written by Great Britain. National Audit Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Fraud categories.
Value Added Tax (VAT) is a self assessed tax on the supply of goods and services, collected by 1.7 million registered traders and paid over to Customs.Traders may not pay the correct amount of VAT for a number of reasons including error, deliberately understating their VAT liabilities or through systematic attacks on the VAT system, with an estimated £11.9 billion lost in VAT in 2002-03, including substantial nonfraud losses. The Government has set Customs a target to stop the long-term growth in the size of the overall VAT gap, and to cut it from 15.7 per cent in 2002-03 to 12 per cent of the total amount that could be theoretically collected from VAT by 2005-06. This NAO report examines Customs' approach to detecting, investigating and preventing VAT fraud; tackling the most serious type of VAT fraud known as VAT missing trader intra-Community fraud; and tracking those traders operating in the shadow economy who fail to register to pay VAT.
Vat Fraud And Evasion
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Author : Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2007-02
Vat Fraud And Evasion written by Michael Keen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02 with Business & Economics categories.
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how they can be addressed, and assesses evidence on their extent in high-income countries. While the practical significance of current difficulties in the EU should not be over-stated, administrative measures alone may prove insufficient to deal with them, and a fundamental redesign of the VAT treatment of intra-community trade required. The current difficulties in the EU largely reflect circumstances that would not apply in the United States.
Tackling Vat Fraud
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Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
language : en
Publisher: The Stationery Office
Release Date : 2004
Tackling Vat Fraud written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
Traders may not pay the correct amount of Value Added Tax (VAT) for a number of reasons including error, deliberately understating their VAT liabilities or through systematic attacks on the VAT system, with an estimated £11.9 billion lost in VAT in 2002-03. Following on from the NAO's report (HCP 357, session 2003-04; ISBN 0102927375), the Committee's report examines the scale of losses; ways of preventing and detecting fraud and other non-compliance; and methods of investigating and dealing with fraudsters. Findings include: there is scope for greater data sharing with the Inland Revenue to detect traders who are evading VAT by operating in the shadow economy (likely to be improved with the creation of the new revenue department); data sharing with other member states is particularly important in tackling missing trader fraud; more investigations and prosecutions for all types of VAT fraud would be cost effective; and Customs should make greater use of sanctions against under-declarations by accountants, lawyers and tax advisers, whilst working with the business community and professional bodies concerned to agree criteria for reporting and the remedial action expected.
Experimental And Quantitative Methods In Contemporary Economics
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Author : Kesra Nermend
language : en
Publisher: Springer Nature
Release Date : 2019-10-12
Experimental And Quantitative Methods In Contemporary Economics written by Kesra Nermend and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-12 with Business & Economics categories.
Contemporary economists, when analyzing economic behavior of people, need to use the diversity of research methods and modern ways of discovering knowledge. The increasing popularity of using economic experiments requires the use of IT tools and quantitative methods that facilitate the analysis of the research material obtained as a result of the experiments and the formulation of correct conclusions. This proceedings volume presents problems in contemporary economics and provides innovative solutions using a range of quantitative and experimental tools. Featuring selected contributions presented at the 2018 Computational Methods in Experimental Economics Conference (CMEE 2018), this book provides a modern economic perspective on such important issues as: sustainable development, consumption, production, national wealth, the silver economy, behavioral finance, economic and non-economic factors determining the behavior of household members, consumer preferences, social campaigns, and neuromarketing. International case studies are also offered.
Problems Methods And Tools In Experimental And Behavioral Economics
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Author : Kesra Nermend
language : en
Publisher: Springer
Release Date : 2018-09-18
Problems Methods And Tools In Experimental And Behavioral Economics written by Kesra Nermend and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-18 with Business & Economics categories.
These proceedings highlight research on the latest trends and methods in experimental and behavioral economics. Featuring contributions presented at the 2017 Computational Methods in Experimental Economics (CMEE) conference, which was held in Lublin, Poland, it merges findings from various domains to present deep insights into topics such as game theory, decision theory, cognitive neuroscience and artificial intelligence. The fields of experimental economics and behavioral economics are rapidly evolving. Modern applications of experimental economics require the integration of know-how from disciplines including economics, computer science, psychology and neuroscience. The use of computer technology enhances researchers’ ability to generate and analyze large amounts of data, allowing them to use non-standard methods of data logging for experiments such as cognitive neuronal methods. Experiments are currently being conducted with software that, on the one hand, provides interaction with the people involved in experiments, and on the other helps to accurately record their responses. The goal of the CMEE conference and the papers presented here is to provide the scientific community with essential research on and applications of computer methods in experimental economics. Combining theories, methods and regional case studies, the book offers a valuable resource for all researchers, scholars and policymakers in the areas of experimental and behavioral economics.
Shifting Perspectives On The European Public Prosecutor S Office
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Author : Willem Geelhoed
language : en
Publisher: Springer
Release Date : 2017-12-19
Shifting Perspectives On The European Public Prosecutor S Office written by Willem Geelhoed and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-19 with Law categories.
This book provides answers to the following questions. Is there a bright future aheadfor a European Public Prosecutor’s Office? If so, is the regulation establishing the officesufficiently clear and balanced to attain that goal? Moreover, will the office be able toeffectively fight fraud now damaging the EU's budget and will it respect the fundamentalrights of the parties involved? Included are issues ranging from EU substantive and procedural criminal law, combattingEU fraud, the distribution of competences in European law enforcement,EU fundamental rights, to forum choice. The book's aim is to inform academics,policy-makers and criminal law practitioners about key issues surrounding theattribution of prosecutorial powers to an entirely remodelled European Union body. Indoing so, it sheds light on this body, as fundamentally changed by the Council, whichwill undoubtedly have a greater impact on the European criminal justice system thanthe European Arrest Warrant ever did. Dr. Willem Geelhoed is Assistant Professor in criminal law and criminal procedureat the University of Groningen, The Netherlands, and Drs. Leendert H. Erkelensand Prof. Mr. Arjen W.H. Meij are both Visiting Research Fellow at the T.M.C. AsserInstituut in The Hague in The Netherlands, while the latter is also Honorary Professorat the University of Luxembourg.
How To Combat Value Added Tax Refund Fraud
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Author : Cedric Andrew
language : en
Publisher: International Monetary Fund
Release Date : 2023-08-04
How To Combat Value Added Tax Refund Fraud written by Cedric Andrew and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-04 with Business & Economics categories.
A previous IMF Working Paper on value-added tax (VAT) refunds (WP/07/31, by Keen and Smith) describes the main forms of VAT noncompliance and concludes that VAT is susceptible to evasion and fraud like any other tax. This paper shows the insidious nature and extent of VAT refund fraud in selected EU countries and argues that this type of noncompliance requires tax administrations to adopt a coordinated strategy and deploy a range of countermeasures to combat this threat. Because such fraud is primarily a criminal legal issue, tackling it successfully will require cooperation, both internationally between VAT administrations and nationally between tax authorities and the judiciary. The paper’s focus is primarily on advanced economies in the context of the EU, but many of the recommendations are applicable to emerging market and developing countries. A separate IMF How to Note discusses managing VAT refunds in developing countries.
Consumption Tax Trends 2016 Vat Gst And Excise Rates Trends And Policy Issues
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2016-11-30
Consumption Tax Trends 2016 Vat Gst And Excise Rates Trends And Policy Issues written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-30 with categories.
This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.