VAT evasion in the European Union – modi operandi and their countermeasures
VAT evasion in the European Union – modi operandi and their countermeasures

Summary/Abstract: The article explores the topic of VAT evasion. Its incidence is a problem to the European Union tax authorities. Annual revenue loss due to VAT evasion on EU territory equals nearly 100 billion euro. The basic aim of this article is to overview and evaluate antievasion measures being applied both nationally and internationally. Moreover, it presents the typology of VAT fraud and its scale in the European Union Member States.

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