Carousel Value Added Tax Fraud: Why It Is Difficult to Face

@article{11174,
   author = {Burianová, Olga and Urbánek, Jiří},
   article_location = {United Kingdom},
   article_number = {2},
   keywords = {Value Addet Tax; Carousel Fraud; Hexagon of Tax Fraud},
   language = {eng},
   issn = {2634-9221},
   journal = {European Journal of Applied Sciences},
   title = {Carousel Value Added Tax Fraud: Why It Is Difficult to Face},
   url = {https://journals.scholarpublishing.org/index.php/AIVP/article/view/16523},
   volume = {12},
   year = {2024}
}

TY  - JOUR
ID  - 11174
AU  - Burianová, Olga - Urbánek, Jiří
PY  - 2024
TI  - Carousel Value Added Tax Fraud: Why It Is Difficult to Face
JF  - European Journal of Applied Sciences
VL  - 12
IS  - 2
SP  - 72-77
EP  - 72-77
PB  - Scholar Publishing
SN  - 26349221
KW  - Value Addet Tax
KW  - Carousel Fraud
KW  - Hexagon of Tax Fraud
UR  - https://journals.scholarpublishing.org/index.php/AIVP/article/view/16523
N2  - The paper deals with the issue of carousel fraud on value added tax. It is a well- known fact that the collection of value added tax is threatened by tax fraud. A scenario of possible carousel fraud will be presented in the paper. The research question is: Why it's difficult to face VAT carousel fraud? Based on a simple example of carousel fraud, the opportunities of fraudsters are derived. The hexagon of tax fraud is presented as an entity that defines itself in a crisis interface with the entity of the tax administrator. In the crisis interface, it is possible to examine the risks of value added tax collection. A simple illustrative scenario of carousel fraud and the hexagon of tax fraud suggests that tax collection systems are not able to totally counter carousel fraud.
ER  - 

BURIANOVÁ, Olga a Jiří URBÁNEK. Carousel Value Added Tax Fraud: Why It Is Difficult to Face. \textit{European Journal of Applied Sciences}. United Kingdom: Scholar Publishing, 2024, roč.~12, č.~2, s.~72-77. ISSN~2634-9221.