Value Added Tax Fraud

2018 ◽  
Author(s):  
Marius-Cristian Frunza
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Tax Fraud

scholarly journals VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction

2021 ◽  
Vol 12 (1) ◽  
pp. 45-60
Author(s):  
Lukáš Moravec ◽  
Jana Hinke ◽  
Monika Borsiczká
Keyword(s):  
Czech Republic ◽  
Gross Domestic Product ◽  
Value Added ◽  
Domestic Product ◽  
National Accounts ◽  
Value Added Tax ◽  
The Czech Republic ◽  
Tax Gap ◽  
Tax Fraud ◽  
Financial Administration

Abstract The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015–2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set: VAT control statement invitation, initiatives from pairing check reports, tax checking and procedures for doubt removal. By quantifying these methods, the values of theoretical benefits are measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was used that calculates via cleaning gross domestic product based on the database of national accounts. By using this approach it was found out that with the influence of selected methods of financial administration there was a tax gap decrease in 2015 by 5.54% and for 2016 by 4.00%.

scholarly journals TEKNIK MENGUNGKAP TAX FRAUD

2017 ◽  
Vol 27 (1) ◽  
pp. 149
Author(s):  
Wawan Hermansyah
Keyword(s):  
Data Use ◽  
Value Added ◽  
Cash Flows ◽  
Research Data ◽  
Ratio Analysis ◽  
Value Added Tax ◽  
Test Analysis ◽  
Analysis Technique ◽  
Direct Technique ◽  
Tax Fraud

Fraud is an array of irregularities and illegal act characterized by intention deception. The purpose of this study is to formulate revealed techniques of tax fraud using indirect and direct technique. 1). Indirect technique use vertical analysis, horisontal analysis, and ratio analysis technique, and 2). Direct technique use physics test. The development of this issue can be a solution for tax fraud’s problem in Indonesia. Otherwise, the study is only concerned to find sales transactions without value added tax and sales transactions that only paid a part to treasury find.This study is qualitative research with the Source of research data are balance, income statement, and cash flows statement. The method of collecting data use participation of observation. And then analysis of research data use hermeneutics.These result indicate that vertical test analysis technique and horizontal analysis technique have significant percentage and ratio analysis techniques showed indications of fraud with score M > 5,24. Besides, based on the result of physical tests showed that PT. NN less deposit the tax obligatios and hasn’t paid value added tax to treasury fund.

TAX FRAUD PHENOME: QUALIFICATION DUE TO CRIMINAL LAW IN FIELD OF VAT

2016 ◽  
Vol 3 (76) ◽  
pp. 29
Author(s):  
Ļubova Švecova
Keyword(s):  
Present Article ◽  
Criminal Law ◽  
Tax Evasion ◽  
Negative Impact ◽  
Tax Avoidance ◽  
Value Added ◽  
Value Added Tax ◽  
Law System ◽  
Tax Fraud ◽  
The Law

In the present article the author has considered in a concentrated form the essence of the tax fraud phenomenon, the responsibility for which is determined by the legislation, both in administrative and criminal order – in accordance with 218 (tax avoidance) and 177 (fraud) acts. The aim of the present research is to consider the problems of tax violation, to systematize the issues related to the qualification of criminal acts in the area of taxation at establishing the fact of fraud with value added tax. The author systematized the elements of criminal acts’ compounds - fraud and tax evasion, the importance of the aspect of separating fictitious and real transactions during their classification, as well as addressed issues related to the offense ascertaining at the stage of its ending, in case of fraud with value added tax. There have been no previous investigations found on researching the phenomenon of tax fraud in Latvia through the prism of analysis of prevalence cause, types on manifestation of the phenomenon and ways of preventing and dealing with it. While researching the phenomenon of tax fraud, the author intends to examine the problem in greater details. The main conclusion, which relates to fraud with value added tax, is the fact that the Law system on Value Added Tax itself enables the unfair taxpayer to commit fraud. The lack of clear approach and criteria for the qualification of tax fraud has a negative impact on the effectiveness of preventing and dealing with this criminal act.

scholarly journals Management of Tax Payments Under the Definitive Value Added Tax Regime

2018 ◽  
Vol 32 (1) ◽  
pp. 65-73
Author(s):  
Māris Jurušs ◽  
Ģirts Feldbergs
Keyword(s):  
Quantitative Research ◽  
Action Plan ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Quantitative Research Methods ◽  
Clearing System ◽  
Tax Fraud ◽  
Tax Payments ◽  
Research Show

Abstract There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the chain transaction does not pay tax in good faith. There is the action plan to introduce the definitive value added tax to prevent tax fraud in intra-community transactions. However, in order to ensure normal value added tax administration in all member states, a number of measures are needed to be done. It is necessary to develop a mutual settlement mechanism in cases of intra-community transactions. The aim of this research is to develop a possible solution for the management of tax payments under the definitive value added tax regime. The results of the research show that to manage tax payments, several payment management systems can be used. However, as a solution, a special clearing system could be introduced. Quantitative research methods such as statistical methods were used in order to analyze the situation of tax fraud in EU and its main causes, as well as mathematical modeling methods to analyze the definitive VAT system and to calculate the balance between countries in an example for clearing mechanism.

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