Pragmatic Policies to Tackle VAT Fraud in the European Union
Bank of Italy
September 1, 2008
International VAT Monitor, No. 5, September/October 2008
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, K34Accepted Paper Series
Date posted: January 11, 2012 ; Last revised: January 23, 2012
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