Reform of the EU VAT System for intra-community transactions
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The work Reform of the EU VAT System for intra-community transactions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Reform of the EU VAT System for intra-community transactions
Resource Information
The work Reform of the EU VAT System for intra-community transactions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Reform of the EU VAT System for intra-community transactions
- 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),
- Geographic coverage
-
- European Union
- International
- Language note
- English
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Context of Reform of the EU VAT System for intra-community transactionsWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/nIZzGhY3o_0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nIZzGhY3o_0/">Reform of the EU VAT System for intra-community transactions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
