VAT fraud and reverse charge: empirical evidence from VAT return data

Author:

Buettner ThiessORCID,Tassi Annalisa

Abstract

AbstractIn order to stop Value-Added Tax (VAT) fraud, EU member states use the so-called reverse-charge (RC) mechanism, which effectively removes VAT withholding and refunding in business-to-business transactions. Using the German VAT return data, we examine the effects of the introduction of RC and find that requests of input tax refunding decline sharply in the affected industries, supporting the presence of fraud prior to the introduction of RC. Based on our estimates, we quantify the revenue losses from VAT fraud prior to RC implementation in these industries to be around 5% of VAT revenues.

Funder

Friedrich-Alexander-Universität Erlangen-Nürnberg

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference70 articles.

1. Agbo, E. I., & Nwadialor, E. O. (2020). The genesis and development of value added tax administration: Case study of Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(2), 15–30.

2. Ainsworth, R. T. (2006). Carousel fraud in the EU: A digital VAT solution. Tax Notes International, 42, 5.

3. Ainsworth, R. T. (2011). VAT fraud as a policy stimulus—Is the US watching? VAT withholding, RTvat, and the mittler model. Tax Notes International, 62, 397.

4. Ali, A. (2021). Value added tax on cross-border digital supplies: The Kenyan approach under the finance act 2019. Journal of Intellectual Property and Information Technology Law, 1, 37–62.

5. Barbone, L., et al., (2013). Study to quantify and analyse the VAT Gap in the EU-27 Member States. 116.

Cited by 2 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3