Tackling VAT Fraud

Journal
Walpole, M.
International
International VAT Monitor 2014 (Volume 25), No. 5
PriceUSD 45

VAT fraud is a global phenomenon that can involve vast sums of money. Some of the measures aimed at combating VAT fraud undermine the fundamental design features of the tax, whereas others do not. In this article, the author gives an overview of various anti-fraud measures and supports the adoption of specific measures and recommends abandoning others.