Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/25588
Value added tax and its fraud analysis
Type of publication
Straipsnis konferencijos medžiagoje kitoje duomenų bazėje / Article in conference proceedings in other databases (P1c)
Author(s)
Title
Value added tax and its fraud analysis
Date Issued
| Date |
|---|
2016 |
Extent
p. 194-204
Is part of
Whither our economies - 2016 : 5th international scientific conference, October 20-21, 2016 : conference proceedings [Elektroninis išteklius] / Mykolas Romeris University. Faculty of Economics and Finance Management. Vilnius : Mykolas Romeris University, 2016, T. 5.
Field of Science
Abstract (en)
This article examines the concept of value added tax, the EU directives governing the value added tax (VAT) rate base as well as the change of standard rate in European Union countries. The article explores the topic of VAT gap caused by evasion and fraud, the negative effects of fraud and tax evasion, being serious social and economic phenomena. Annual revenue loss due to VAT evasion and fraud on EU territory equals nearly 170 billion euro. The basic aim of this article is to overview and evaluate anti eva sion measures. The reduction of fraud and tax evasion allows the creation of budgetary resources necessary to the allocation of funds for economic growth.
Is Referenced by
Type of document
type::text::conference output::conference proceedings::conference paper
ISSN (of the container)
2029-8501
eLABa
19650912
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Anglų / English (en)
Bibliographic Details
26