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VAT fraud and reverse charge: empirical evidence from VAT return data

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Bibliographic Details
Main Authors: Thiess, Buettner, Annalisa, Tassi
Format: Book
Language:English
Published: Springer 2023
Subjects:
so-called reverse-charge
VAT return data
Online Access:https://link.springer.com/article/10.1007/s10797-023-09776-y
https://dlib.phenikaa-uni.edu.vn/handle/PNK/7811
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spelling oai:localhost:PNK-78112023-04-12T03:40:28Z VAT fraud and reverse charge: empirical evidence from VAT return data Thiess, Buettner Annalisa, Tassi so-called reverse-charge VAT return data CC BY In order to stop Value-Added Tax (VAT) fraud, EU member states use the so-called reverse-charge (RC) mechanism, which effectively removes VAT withholding and refunding in business-to-business transactions. Using the German VAT return data, we examine the effects of the introduction of RC and find that requests of input tax refunding decline sharply in the affected industries, supporting the presence of fraud prior to the introduction of RC. Based on our estimates, we quantify the revenue losses from VAT fraud prior to RC implementation in these industries to be around 5% of VAT revenues. 2023-04-12T03:40:28Z 2023-04-12T03:40:28Z 2023 Book https://link.springer.com/article/10.1007/s10797-023-09776-y https://dlib.phenikaa-uni.edu.vn/handle/PNK/7811 en application/pdf Springer
institution Digital Phenikaa
collection Digital Phenikaa
language English
topic so-called reverse-charge
VAT return data
spellingShingle so-called reverse-charge
VAT return data
Thiess, Buettner
Annalisa, Tassi
VAT fraud and reverse charge: empirical evidence from VAT return data
description CC BY
format Book
author Thiess, Buettner
Annalisa, Tassi
author_facet Thiess, Buettner
Annalisa, Tassi
author_sort Thiess, Buettner
title VAT fraud and reverse charge: empirical evidence from VAT return data
title_short VAT fraud and reverse charge: empirical evidence from VAT return data
title_full VAT fraud and reverse charge: empirical evidence from VAT return data
title_fullStr VAT fraud and reverse charge: empirical evidence from VAT return data
title_full_unstemmed VAT fraud and reverse charge: empirical evidence from VAT return data
title_sort vat fraud and reverse charge: empirical evidence from vat return data
publisher Springer
publishDate 2023
url https://link.springer.com/article/10.1007/s10797-023-09776-y
https://dlib.phenikaa-uni.edu.vn/handle/PNK/7811
_version_ 1762999678121541632
score 8.891145

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