VAT Fraud and Evasion : What Do We Know, and What Can be Done? /
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2007.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2007/031 |
| 在線閱讀: | Full text available on IMF |