Value Added Tax Fraud

Author: Frunza Marius-Cristian
Publisher: Routledge
ISBN: 9781138298293
Published In: December 2018
Format: Hardback
Jurisdiction: European Union ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches.

Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully-fledged legal framework.

Geopolitical events like the creation of the Eurasian Union or the "Brexit" are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud.

Value Added Tax Fraud will be of interestfor both to students at an advanced level, academics and reflective practitioners. It addresses the topics with regard to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting, and taxation.

Acknowledgments
Chapter One- Introduction to the mechanisms of VAT fraud
Chapter Two- Markets and VAT fraud
Chapter Three- Impact of the VAT fraud on EU's economy
Chapter Four - Brexit effect on the VAT fraud
Chapter Five - VAT: A modern economic weapon
Chapter Six - How the VAT fraud proceeds are laundered?
Chapter Seven - Perspectives upon the VAT fraud in the Eurasian Economic Union
Chapter Eight- The economy of terror : VAT fraud and terrorism financing
Chapter Nine- Technology: a real leverage for the VAT fraudsters
Chapter Ten- Who is who in the VAT milieu ?
Chapter Eleven- How the VAT fraud reshaped the criminal underworld?
Chapter Twelve - Investigating the VAT fraud
Chapter Thirteen - Avenues of countering VAT fraud
Appendix
Interview: Chris Perryman, Europol
Interview: Bo Elkjaer a pioneer journalist in VAT investigation
Interview: Dr. Mike Cheetham, VAT fraud expert