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@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 and Jiří URBÁNEK. Carousel Value Added Tax Fraud: Why It Is Difficult to Face. \textit{European Journal of Applied Sciences}. United Kingdom: Scholar Publishing, 2024, vol.~12, No~2, p.~72-77. ISSN~2634-9221.
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