Carousel Value Added Tax Fraud: Why It Is Difficult to Face

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F24%3A%230001105" target="_blank" >RIV/04274644:_____/24:#0001105 - isvavai.cz</a>
Result on the web
<a href="https://journals.scholarpublishing.org/index.php/AIVP/article/view/16523" target="_blank" >https://journals.scholarpublishing.org/index.php/AIVP/article/view/16523</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Carousel Value Added Tax Fraud: Why It Is Difficult to Face
Original language description
The paper deals with the issue of carousel fraud on value added tax. It is a well- known fact that the collection of value added tax is threatened by tax fraud. A scenario of possible carousel fraud will be presented in the paper. The research question is: Why it's difficult to face VAT carousel fraud? Based on a simple example of carousel fraud, the opportunities of fraudsters are derived. The hexagon of tax fraud is presented as an entity that defines itself in a crisis interface with the entity of the tax administrator. In the crisis interface, it is possible to examine the risks of value added tax collection. A simple illustrative scenario of carousel fraud and the hexagon of tax fraud suggests that tax collection systems are not able to totally counter carousel fraud.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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