Cross-border value-added tax fraud in the European Union
Abstract We study the effects of a reform to VAT rules (the reverse charge mechanism on domestic transactions) aimed at eliminating VAT fraud involving cross-border transactions within the European Union (EU). The EU VAT system is prone to fraud involving cross-border transactions between member sta...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
SpringerOpen
2025-07-01
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| Series: | Swiss Journal of Economics and Statistics |
| Subjects: | |
| Online Access: | https://doi.org/10.1186/s41937-025-00138-5 |
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