VAT fraud and reverse charge: empirical evidence from VAT return data
CC BY
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
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Springer
2023
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| Truy cập trực tuyến: | https://link.springer.com/article/10.1007/s10797-023-09776-y https://dlib.phenikaa-uni.edu.vn/handle/PNK/7811 |
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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 |