Essays about: "Tax fraud"

Showing result 6 - 10 of 18 essays containing the words Tax fraud.

  1. 6. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostadin Pavlov; [2017]
    Keywords : VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

    Abstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE

  3. 7. The Role Decentralised Non-Regulated Virtual Currencies Play in Facilitating Unlawful Financial Transactions.

    University essay from KTH/Entreprenörskap och Innovation

    Author : Healy Cian; ZHE LI; [2016]
    Keywords : Virtual Currency; Cryptocurrency; Bitcoin; Illicit Financial Transactions; Cybercrime.;

    Abstract : As consumer payment services have been developed at a rapid rate in recent years, the introduction to the market of decentralised, non-regulated cryptocurrencies has enabled a significant increase in acts of criminality in the cyber environment. Efforts to combat and curb the continued growth of such illicit activities have included the development, implementation and enforcement of legislation and regulations by governing authorities on a global scale. READ MORE

  4. 8. Self-supply of goods in the light of the principle of fiscal neutrality

    University essay from Lunds universitet/Juridiska institutionen

    Author : Kamile Skinderyte; [2015]
    Keywords : Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

    Abstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE

  5. 9. Missing Trader Fraud in the EU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Oscar Jakobsson; [2013]
    Keywords : Skatterätt; EU-rätt; EU law; VAT; Moms; VAT Fraud; Momsbedrägeri; Missing Trader Fraud; Law and Political Science;

    Abstract : Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för staten i fråga som får betala tillbaka moms som aldrig inkommit. READ MORE

  6. 10. Reasons behind presumed low financial reporting quality (FRQ) in China

    University essay from Företagsekonomi

    Author : Henrik Edlund; [2012]
    Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

    Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE