Pragmatic Policies to Tackle VAT Fraud in the European Union

Borselli, Fabrizio

Abstract

Citations

Pragmatic Policies to Tackle VAT Fraud in the European Union

Fabrizio Borselli

Bank of Italy

September 1, 2008

International VAT Monitor, No. 5, September/October 2008

Abstract:
In recent decades, the Member States of the European Union have registered a huge increase of spectacular and highly organized VAT fraud. Whilst the tax authorities are fighting hard to stop this phenomenon, fraud has become an established industry. In this article, the author analyses several measures to tackle VAT fraud.

Keywords: VAT, fraud, evasion

JEL Classification: H21, H26, K34

Accepted Paper Series

Date posted: January 11, 2012 ; Last revised: January 23, 2012

Suggested Citation

Borselli, Fabrizio, Pragmatic Policies to Tackle VAT Fraud in the European Union (September 1, 2008). International VAT Monitor, No. 5, September/October 2008. Available at SSRN: http://ssrn.com/abstract=1982532

Contact Information

Fabrizio Borselli (Contact Author)

Bank of Italy ( email )

Via Nazionale 91
Rome, 00184
Italy