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Organised VAT Fraud: Features, Magnitude, Policy Perspectives · Study

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PreprintOrganised VAT Fraud: Features, Magnitude, Policy Perspectives

Fabrizio Borselli2012

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Preprintgreen2012

Organised VAT Fraud: Features, Magnitude, Policy Perspectives

Fabrizio Borselli

25 citations·0/0 files stored·SSRN Electronic Journal

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Taxation and Legal Issues Crime, Illicit Activities, and Governance Taxation and Compliance Studies

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1985THE ECONOMICS OF TAX COMPLIANCE: FACT AND FANTASY 2006VAT Fraud and Evasion: What Do We Know and What Can Be Done?1996The Future of Value Added Tax in the European Union 2006Is the VAT a Money Machine?2010An International Perspective on VAT

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2012'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Timespreprint · 2 shared references 2010VALUE-ADDED TAX AND EXCISESarticle · 2 shared references 2008Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittancearticle · 2 shared references 2009EU VAT fraudsarticle · 2 shared references 2006Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulationpreprint · 1 shared reference 1988Correlates of tax evasionarticle · 1 shared reference

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Year2012

Typepreprint

Published2012-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations25

Files0 public / 0

ShelfTaxation and Legal Issues

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doi10.2139/ssrn.2023080

openalex_workW1586809926

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