Същност на данъчните измами при търговията с горива и нефтопродукти
The Nature Of Tax Fraud In Fuel And Petroleum Products Trading

Summary/Abstract: In most countries, oil products are the lifeblood of the economy. Oil is an integral part of everyday life. Governments have developed various fuel taxes that fund basic government services for the benefit of citizens. In many cases, these taxes represent a significant part of the country's total tax revenues. At the same time, many governments spend a significant portion of their revenues to subsidize lower prices for certain fuels. These fuel subsidies promote economic growth, aid those in need or distribute the benefits of citizens' abundant natural resources. Tax fraud schemes in the fuel trade usually fall into two categories: tax evasion and the misuse of subsidies. Fuel fraud usually involves diluting expensive, taxed fuels with cheaper or low-tax products. Subsidized fuels become counterfeits for highly taxed fuels. When this happens, government revenues are stolen twice: taxes are evaded, and the cost of subsidies ends up in the hands of criminals instead of being used for their intended purpose.

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