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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

European Journal of Applied Sciences

ISSN

2634-9221

e-ISSN

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Svazek periodika

12

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

6

Strana od-do

72-77

Kód UT WoS článku

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EID výsledku v databázi Scopus

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