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Carousel fraud in terms of price manipulation

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31140%2F22%3A00058134" target="_blank" >RIV/61384399:31140/22:00058134 - isvavai.cz</a>

  • Result on the web

    <a href="https://www.emerald.com/insight/content/doi/10.1108/JFC-07-2021-0169/full/html" target="_blank" >https://www.emerald.com/insight/content/doi/10.1108/JFC-07-2021-0169/full/html</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1108/JFC-07-2021-0169" target="_blank" >10.1108/JFC-07-2021-0169</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Carousel fraud in terms of price manipulation

  • Original language description

    Main topics of the document: legal cases; price manipulation; carousel fraud; usual price; value added tax

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50202 - Applied Economics, Econometrics

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2022

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Journal of financial crime

  • ISSN

    1359-0790

  • e-ISSN

    1359-0790

  • Volume of the periodical

    29

  • Issue of the periodical within the volume

    4

  • Country of publishing house

    GB - UNITED KINGDOM

  • Number of pages

    12

  • Pages from-to

    1329-1340

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85114466467