The Resource Reform of the EU VAT System for intra-community transactions

Reform of the EU VAT System for intra-community transactions

Label
Reform of the EU VAT System for intra-community transactions
Title
Reform of the EU VAT System for intra-community transactions
Creator
Subject
Language
eng
Summary
From a macroeconomic perspective, increasing the rate of VAT seems to be one of the most widely used policy instruments for budget consolidation. Unfortunately, the EU VAT system, and notably the system of taxing intra-Community transactions, is highly vulnerable to missing-trader fraud (carousel fraud) and higher VAT rates make the VAT system even more attractive for fraudsters. In this article, the authors argue that associating VIVAT (viable integrated VAT) with an adequate electronic monitoring of transactions offers an effective solution
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 24 (2013),
http://library.link/vocab/creatorName
  • Aujean, M
  • Valenduc, C
  • Wolf, M. (Marc)
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • VAT system
  • VAT rate
Label
Reform of the EU VAT System for intra-community transactions
Instantiates
Publication
Label
Reform of the EU VAT System for intra-community transactions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...