scholarly journals Few Notes on Measures to Prevent Tax Evasion and Tax Fraud – What Is the Interest of Society?

2018 ◽  
Author(s):  
Ivana Štieberová ◽  
Keyword(s):  
Tax Evasion ◽  
Tax Fraud

scholarly journals VAT Efficiency—A Discussion on the VAT System in the European Union

2021 ◽  
Vol 13 (9) ◽  
pp. 4768
Author(s):  
Anna Kowal ◽  
Grzegorz Przekota
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Value Added ◽  
Square Function ◽  
The European Union ◽  
Tax System ◽  
Aggregated Data ◽  
Tax Gap ◽  
Standard Rate ◽  
Tax Fraud

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the country concerned. The aim of the considerations is therefore to analyse how the standard VAT rate as well as the number of rates affect the effectiveness of this tax. The research was based on a literature query in the field of value added tax in the European Union. In addition, the problem of tax evasion was indicated and the aggregated data on the size of the tax gap in the Member States were presented. Then, there are the results of the research for 27 European Union countries for 2011–2019. The efficiency of VAT collection was modelled using square function, determining the significance of the parameters of this function, as well as the value of abscissa, which made it possible to group the countries based on how they maintained the efficiency of VAT collection over the analysed period of time. The final part of the study concentrates on the relationship between the efficiency of tax collection and the amount of both the basic rate and the number of rates. The conclusions of the research are as follows: a tax system with a small number of reduced rates, and preferably with one relatively low standard rate, is the system least susceptible to tax fraud. The research also shows a positive correlation between the value of the basic VAT rate along with the number of preferential rates and the scale of the tax gap, i.e., in countries with a higher standard VAT rate and a greater number of preferential rates, the tax gap is greater. The study will enable further investigation into the strategy of determining the optimal VAT rate and the process of its unification. Proposed changes may contribute to increasing the efficiency of VAT administration in EU countries, reducing the shadow economy, tax fraud and positively influencing economic growth.

Carousel fraud in terms of price manipulation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cecília Olexová ◽  
Milan Husťák ◽  
František Sudzina
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Negative Impact ◽  
Point Of View ◽  
Legal Cases ◽  
Content Type ◽  
Price Manipulation ◽  
Legal Texts ◽  
Tax Fraud ◽  
Insight Into

Purpose The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud. Design/methodology/approach This paper is primarily based on the description of selected legal cases and the modus operandi of carousel fraud, the analysis of legal texts (legislation and judgments of courts) and the discussion, from the point of view of price manipulation. Findings The results of the analysis specify the negative impact of carousel fraud in the form of the distortion of reported average prices and suggest that the authorities should monitor usual or fair prices to detect cases where there is a risk of carousel fraud. Originality/value This paper brings new insight into the issue of carousel frauds by understanding the principle of carousel fraud, the motives for it, and the possibilities for detecting this type of tax fraud, which is necessary to prevent tax evasion and to preserve a state’s income.

scholarly journals Criteria for Defining Tax Evasion as Tax Terrorism

2017 ◽  
Vol 30 (1) ◽  
pp. 102-112 ◽  
Author(s):  
Māris Jurušs
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Tax Planning ◽  
The European Union ◽  
Political Consequences ◽  
Tax Revenues ◽  
Tax Fraud ◽  
Illegal Activities ◽  
National Governments ◽  
The Eu

Abstract There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and all the national governments. However, due to the size of tax losses it should not be treated just as tax evasion, but rather as tax terrorism! Therefore, the author has set criteria when tax evasion should be named as “tax terrorism” as well as designed the principles for tackling tax terrorism and other ways of non-payment of taxes. The tax evasion could be treated as “tax terrorism” in case of international evasion from taxes by organized groups of persons for criminal purposes as well as when it creates significant losses in government revenues. The term “tax terrorism” would have impact to communication and cause response of society and politics, therefore it would have more social and political consequences.

Baltic shells: on the mechanics of trade-based money-laundering in the former Soviet space

2015 ◽  
Vol 18 (1) ◽  
pp. 81-98 ◽  
Author(s):  
Graham Stack
Keyword(s):  
Money Laundering ◽  
Tax Evasion ◽  
Court Cases ◽  
Content Type ◽  
Soviet Space ◽  
Tax Fraud ◽  
The Baltic ◽  
Practical Implications ◽  
Post Soviet Space

Purpose – The purpose of this paper is to describe a platform of interconnected international shell companies operated through Baltic banks, used for trade-based money laundering (TBML) across Russia, Ukraine and other post-Soviet states. Design/methodology/approach – This is a case study that draws extensively on the results of journalist investigations and court cases to describe one example of a money-laundering platform. Findings – Platforms of international shell companies operated through Baltic banks play a key role in TBML for the post-Soviet countries. They are created for systematic laundering of revenues from tax evasion, tax fraud, corruption and criminality across the post-Soviet space, and also globally. Research limitations/implications – This study implies that TBML for the post-Soviet space is a specialized industry, hosted by collaborating banks centered in the Baltic states, in conjunction with mass use of international shell companies. Practical implications – This study implies that analysis of suspicious transactions cannot remain on the level of single companies but has to take into account the interconnected payment patterns produced by such a platform. Originality/value – Provides the first study of a trade-based money-laundering platform operating in the post-Soviet space.

scholarly journals Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion

2021 ◽  
Vol 126 ◽  
pp. 09001
Author(s):  
Antonín Korauš ◽  
Miroslav Gombár ◽  
Filip Černák
Keyword(s):  
International Trade ◽  
Tax Evasion ◽  
Financial Management ◽  
Tax Avoidance ◽  
Business Environment ◽  
Individual Member ◽  
Member States ◽  
Development Fund ◽  
Tax Fraud ◽  
The Eu

The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance. The EU legislative and non-legislative acts in this area have resulted from political attitudes, economic intentions, proposals, and compromises reached between the individual Member States, on the one hand, and the EU, on the other, in their effort to combat fraudulent behaviour in the taxation area. The fight against fraudulent behaviour in the taxation area, be it tax fraud, tax evasion or tax avoidance, has become a real global challenge not only for the EU and its Member States but also for the entire world. These are different forms and methods for misusing tax systems both within the EU and abroad. This paper is part of the project: “Electronic methods for detecting unusual business transactions in the business environment” (ITMS code: 313022W057), co-financed by the European Regional Development Fund (ERDF) and also the project “VEGA1 / 0194/19 — Research on process-oriented financial management with a focus on to detect tax evasion in international trade”.

scholarly journals Tax odysey-tax evasion wchich ends with penalty?

2018 ◽  
Vol 22 (3) ◽  
pp. 90-96
Author(s):  
Krzysztof, Raul Woźniak
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Law ◽  
Legal Action ◽  
Private Law ◽  
Self Assessment ◽  
Criminal Penalty ◽  
Financial Consequences ◽  
Tax Fraud ◽  
Fiscal Law

The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit of the Tax Law may bring not only financial consequences but also criminal penalty.

scholarly journals Deterrent tax fraud in nigeria: a causal factor and conceptual review

2020 ◽  
Vol 10 (4) ◽  
pp. 29-39
Author(s):  
Felix Ogbeiyulu Umanhonlen ◽  
Rebecca Imade Umanhonlen
Keyword(s):  
Tax Evasion ◽  
Causal Factor ◽  
Future Research ◽  
Tax Revenue ◽  
Conceptual Approach ◽  
Tax Levies ◽  
Tax Fraud ◽  
Tax Payers ◽  
Theoretical Issues

Deterrent as punishment to tax fraud is an age long tool correcting tax offender and ensuring prompt response to payment of tax levies, as it were from inception tax fraud is astronomically on the increase rather than declining. The aim of this paper was to assess the role of deterrent on tax fraud in Nigeria. The study attempts to review components of tax frauds applicable to deterrent as punishment on tax defaulters or culprits. The paper presents detailed analysis of tax evasion, avoidance and causes of tax fraud with possible reasons responsible for taxpayer declines to file in tax obligations as oppose to willingness to pay. Specifically, it supervene major inherent problems and lukewarm attitudes of government inability to mitigate tax levy into responses and outcomes. Hence, demystifies credible and genuine reasons for or toward tax revenue realizations, responses and outcomes. Moreso, the paper identifies basis for future research, expanded the scope of study and highlighted relevance arguments among reviewed related theoretical issues using a causal factor and conceptual approach thereby involving survey of literature to bring relevance issues to the fore as oppose to the aforementioned nomenclatures. Essentially, various tax penalties ensuring defaulters is punishable relative to the proportion of offenses involved were discussed. Thereafter, pass on to overhaul prior studies, gaps in reviewed prior studies and domesticate the study on relevant deterrent school of thoughts. It therefore, concludes that Tax fraud may not have an end in Nigeria, if those saddled with the responsibility of tax all-encompassing, inclusiveness, delivering tax-welfare to taxpayers are seen not transparent, accountable, sincere, sensitive to the plight of tax payers, and devoid of skirmishes as well as translating taxes revenue into responsibility. However, propose that deterrence is not anylonger the way to go, having tossed both sides of the divide, exigency of time have to take precedence; and allows civility, novelty, automation and all-inclusiveness muster and remediate tax fraud in Nigeria.

scholarly journals DISCRIMINATION, TAX CONSCIOUSNESS, AND SERVICE QUALITY TOWARDS PERCEPTION OF TAX EMBEZZLEMENT

2019 ◽  
Vol 7 (1) ◽  
pp. 95-102
Author(s):  
Indriyani Astuti Nurachman ◽  
Catur Martian Fajar ◽  
Adi Suparwo
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Quantitative Approach ◽  
Primary Data ◽  
Tax Administration ◽  
Verification Method ◽  
Quality Perceptions ◽  
Data Source ◽  
Tax Fraud

Tax fraud is a problem that often occurs in all parts of tax administration, one of which is tax evasion. As a result, the perception of taxpayers is reluctant to pay taxes. This is seen from the low awareness of taxpayers in the Bandung KPP Intermediate. The purpose of this study was to determine the effect of discrimination, awareness of taxpayers and the quality of tax services on the perception of tax evasion. This research uses descriptive verification method with a quantitative approach. The data source used is primary data as a result of distributing questionnaires to taxpayers as many as 100 respondents. Based on the results of the study showed that partially discrimination and awareness of taxpayers have no significant effect on the perception of tax evasion. But the quality of tax services has a significant effect on the perception of tax evasion. Simultaneously discrimination, awareness of taxpayers and the quality of tax services have a significant effect on the perception of tax evasion. The quality of tax services has the most influence on the perception of tax evasion with indicators of accuracy of information. From the results of the research, it is expected that tax officials are always swift and willing to provide clear and understandable information by taxpayers, so that taxpayers feel satisfied with the services provided because it can reduce tax evasion at the Intermediate Tax Office in Bandung. Keywords: Discrimination, taxpayer awareness, tax service quality, perceptions of tax evasion

scholarly journals Die Schweiz als Steueroase

2009 ◽  
Vol 39 (154) ◽  
pp. 101-117 ◽  
Author(s):  
Andreas Missbach
Keyword(s):  
Legal System ◽  
Tax Evasion ◽  
Country Of Origin ◽  
Criminal Offense ◽  
Distinctive Features ◽  
Tax Haven ◽  
Tax Fraud ◽  
Private Banking ◽  
Administrative Assistance

Although Switzerland is not a typical tax haven. Switzerlands legal system has some distinctive features that allows foreign individuals and companies to evade taxes, The most important is the distinction between tax evasion and tax fraud. with only the latter being a criminal offense. Therefore Switzerland gives no juridical or administrative assistance in cases of tax evasion, which has helped the country to become the most important offshore private banking place. Roughly one Third of worldwide crossborder private wealth is managed in Switzerland, between 1.25 to 3.6 trillion francs are not taxed in the country of origin.

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