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Journal articles on the topic 'Carousel frauds'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 April 2022

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1

Hangáčová, Natália, and Tomáš Strémy. "Value Added Tax and Carousel Fraud Schemes in the European Union and the Slovak Republic." European Journal of Crime, Criminal Law and Criminal Justice 26, no. 2 (May 26, 2018): 132–59. http://dx.doi.org/10.1163/15718174-02602005.

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The aim of this contribution is to elaborate on the institute of VAT frauds, with emphasis on Carousel frauds. This document provides compact information concerning VAT fraud schemes within the European Union, problems within the EU VAT system, which was put into force in 1993 and strategises how to tackle VAT frauds as well as de lege ferenda proposals, especially in a view of the European Commission’s proposed solution on the EU’s common system of VAT. This article focuses on details of functioning of the EU VAT system, it explains relevant sections of the Slovak Penal Code Act pointing out legal issues in practise including examples of criminal conducts falling within the definitions of relevant sections of the Slovak Penal Code Act. This article demonstrates patterns of how carousel frauds are committed, how they evolved as a consequence of globalisation, economic changes, elimination of internal borders and electronic services. Authors chose the very actual topic of carousel frauds in order to reveal the commission of VAT evasions, focus on existing problems and to emphasise the need for improvement of the European Union legislation in the field of VAT frauds. The contribution aims at proposing the solution for minimising the VAT gap. The article utilises a descriptive approach to explain into detail functioning of the carousel frauds due to the fact that patterns used are complicated using a lot of companies to coved fraudulent transactions. Many times legal businesses are used to confuse law enforcement agencies as well as tax authorities of Member States when investigating commitment of VAT frauds e.g. Missing trader intra-Community fraud. In practise even courts have problems to determine which criminal offence of the Slovak Penal Code Act was committed. The article also provides in its Annex I the citations of the Slovak Penal Code Act which is beneficial to experts from Member States of the European Union to compare their jurisdiction to laws applicable in the Slovak Republic to bring the legislations closer or to subject the Slovak legislation to criticism.

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2

Sato, Alexej. "Carousel Frauds in the Czech Republic." Journal of Finance and Accounting 2, no. 6 (2014): 1. http://dx.doi.org/10.11648/j.jfa.s.2014020602.11.

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3

Nieuwenhuizen, Wilbert A. P. "The solution for combating VAT carousel frauds." EC Tax Review 16, Issue 5 (September 1, 2007): 213–15. http://dx.doi.org/10.54648/ecta2007036.

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4

Greggi, Marco. "Neutrality and Proportionality in VAT: Making Sense of an (Apparent) Conflict." Intertax 48, Issue 1 (January 1, 2020): 122–31. http://dx.doi.org/10.54648/taxi2020009.

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Neutrality and proportionality are two features of the European VAT that often come into play when judiciary is requested to rule on alleged frauds to the tax. According to the well settled case law of the European Court of Justice (ECJ) the right to deduct VAT can’t be granted when such a fraudulent operation occurs. In the EN.SA. case, to the opposite, the Court rules that neutrality is to be preserved even when the operation invoiced did not actually take place, if very specific circumstances are met: namely, that no loss for the national budget occurred, that the company invoiced was not actually planning to erode its tax liability for VAT purposes and that the non-existent operation was simulated for other commercial purposes (not directly affecting the tax due). This conclusion is made possible making the principles of proportionality (and reasonableness) to prevail over a mechanical application of the tax that would otherwise prevent the right to deduct the tax charged. VAT, neutrality, proportionality, reasonableness, fraud, carousel, invoice, administrative sanction.

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5

Sheranova, Arzuu. "Cheating the Machine: E-voting Practices in Kyrgyzstan’s Local Elections." European Review 28, no. 5 (March 26, 2020): 793–809. http://dx.doi.org/10.1017/s1062798720000241.

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This paper analyses the e-voting experience of the local elections undertaken by Osh city Council in 2016. The process was introduced to ensure fair and democratic elections in Kyrgyzstan after continuous and repeated violent political uprising. The e-system, based on biometrics registration, biometric identification of voters and automated vote counting, was designed to help to avoid the most common election frauds: vote buying, carousel voting and group/family voting. The case study, mainly based on interviews, illustrates the adaptation and modernization of strategies to resist and cheat within the e-voting system. The analysis outlines three widely practised cheating strategies: procedural violations, such as avoiding cross-checking of manual and automated counting and allowing voting without biometrical identification; transformation of bribery into ‘vote auctioning’; and strengthening of kinship-based/regional support and tribal/regional identity under conditions of e-voting.

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6

Krzikallová, Kateřina, and Filip Tošenovský. "Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics." Sustainability 12, no. 12 (June 17, 2020): 4925. http://dx.doi.org/10.3390/su12124925.

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The value added tax is an important part of revenues of the European Union and its Member States. The aim of the paper is to statistically analyse the extent of positive impact of selected legislative measures introduced in the fight against tax evasion and discuss subsequently the sustainability of the current value added tax system in the European context. The analysis was conducted for the Czech and Slovak Republics, two traditionally strong trading partners, and for an important commodity, copper. In the analysis, regression methods applied to official time series data on copper export from the Czech Republic to Slovakia were employed together with appropriate statistical tests to detect potential significance of the new legislative tools, the value added tax control statement and reverse charge mechanism. Moreover, the study considers fundamental economic factors that affect foreign trade in parallel. Based on the analysis, there is sound evidence that the major historical turnaround experienced by the time series took place due to the then forthcoming legislative measures that were to restrain the possibility of carousel frauds. The results confirm the positive impact of the measures and also suggest the necessity of more systematic changes in the tax system.

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7

Cnossen, Sijbren. "German and Austrian VAT Proposals to Combat Carousel Fraud." EC Tax Review 18, Issue 4 (August 1, 2009): 192–97. http://dx.doi.org/10.54648/ecta2009025.

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There is much ado about carousel fraud, also called missing trader intra-community (MITC) fraud, in the European Union (EU). This article briefly describes carousel fraud and the proposals that have been made to combat this type of fraud. It focuses in particular on the German and Austrian solution, which defines carousel fraud away by proposing a system of comprehensive reverse charging combined with universal cross-checking. The article concludes that this solution throws the baby out with the bathwater.

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8

Wolf, Redmar. "VAT Carousel Fraud: A European Problem from a Dutch Perspective." Intertax 39, Issue 1 (January 1, 2011): 26–37. http://dx.doi.org/10.54648/taxi2011004.

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The current European Union (EU) value added tax (VAT) system is a breeding ground for carousel fraud. This fraud results in tax losses of several billion euros each year. It also distorts fair competition and may lead to unexpected VAT liabilities. Carousel fraud is triggered by a flaw in the VAT regime, where the right to deduct VAT is not linked to the prior receipt of this VAT by the tax authorities. A customer can deduct VAT, even if its supplier does not pay the VAT to the tax authorities. Tax authorities may thus end up paying back VAT they never received. The author describes the development of carousel fraud and the actions EU countries and EU institutions took to counter the problem and case law of the European Court of Justice (ECJ). He concludes with some recommendations for changes in the current VAT regime. This article is based on the findings of the author in his thesis ‘Carousel Fraud. A European Problem from a Dutch Perspective’ (Rijksuniversiteit Groningen, 2010).

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9

Mielniczuk-Stelmach, Marta. "CAROUSEL FRAUD IN VAT IN FISCAL INSPECTORATE ACTIVITIES." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 488 (2017): 126–35. http://dx.doi.org/10.15611/pn.2017.488.11.

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10

MACIEJCZYK, Robert. "THE CAROUSEL FRAUD AND THE STATE FINANCIAL SECURITY." National Security Studies 15, no. 1 (December 13, 2018): 373–84. http://dx.doi.org/10.37055/sbn/132168.

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Opracowanie dotyczy analizy jednego z głównych przestępstw gospodarczych, jakim jest wyłudzenie podatku, oraz jego wpływu na poziom bezpieczeństwa ekonomicznego państwa. Przedstawiono problematykę przestępstwa wyłudzenia podatku oraz mechanizmów procesu wykrywczego i przeciwdziałania temu przestępczemu procederowi.

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11

Pauch, Dariusz. "Carousel Fraud as a Form of Fraud in the Value Added Tax." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (April 19, 2016): 621. http://dx.doi.org/10.17951/h.2016.50.1.621.

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12

Romu, Leena. "Mielen ja ruumiin pyörteissä. Kokemuksellisuus Kati Kovácsin sarjakuvateoksessa Karu selli." AVAIN - Kirjallisuudentutkimuksen aikakauslehti, no. 1 (June 1, 2017): 5–23. http://dx.doi.org/10.30665/av.64258.

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In the Carousel of Body and Mind. Experientiality in Kati Kovács’ Graphic Narrative Carousel The article explores the mediumspecific qualities of graphic narration for representing experientiality. Kati Kovács’ graphic narrative Karu selli (”Carousel”, 1996) utilizes a variety of experimental formal means for conveying the psychological develop ment story of a jealous housewife. The theoretical point of departure is the concept of experientiality by Monica Fludernik who stresses the importance of experience as the defining quality of narratives. In order to analyze the formal structure of the book the writer applies the theory of spatiotopicality by Thierry Groensteen. As Groensteen suggests, the analysis of a graphic narrative must consider how the spatial layout of the pages is utilized in delivering the story and guiding the reader. In Kovács’ book, the space of the page is used as a narrative layer to convey the experiences of the character. Analogous relation between the structural space of the page and the story space supports the movement of the character in the story world. In addition, Kovács’ book utilizes symbolic frames in order to represent the emotions of the character, or alternatively, the stance of the narrator. The reoccurring symbolic creatures in the frames, such as snakes, worms, and insects, emphasize the subjective nature of the story. At the end of the book, the reader finds out that most of the events have taken place only inside the mind of the protagonist. The mental carousel – to which the name refers – of the main character is represented by using a wide range of symbolic, verbal, visual and spatial means. By analyzing the book with narratological concepts and tools from comics theory the writer aims to show the potential of graphic narratives as an object of narratological analysis.

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13

Kerremans, Koen, Isabelle Desmeytere, Rita Temmerman, and Patrick Wille. "Application-oriented terminography in financial forensics." Terminology 11, no. 1 (June 17, 2005): 83–106. http://dx.doi.org/10.1075/term.11.1.05ker.

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This paper covers ongoing terminography work in the FF POIROT project, a European research project in which formal and shareable knowledge repositories (i.e. ontologies) and ontology-based applications are developed for the prevention of value added tax carousel fraud in the EU and the detection of securities fraud. We will emphasise that the knowledge requirements regarding users and applications determine what textual information should be structured at macro- and micro-levels of the FF POIROT multilingual terminology base. Furthermore, we will present our ideas concerning a multidisciplinary approach in terminography, called ‘Termontography’, for future application-oriented terminology development.

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14

Nowak, Tomasz. "Rozwiązania prawne wprowadzone w latach 2015–2019 w Polsce w celu uszczelnienia systemu podatku od towarów i usług – analiza i ocena wpływu na dochody budżetowe, pewność obrotu gospodarczego i koszty prowadzenia działalności gospodarczej." Studia BAS 4, no. 64 (2020): 51–67. http://dx.doi.org/10.31268/studiabas.2020.30.

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This paper investigates the effects of legal solutions introduced to the VAT system in Poland in 2015–2019 to prevent VAT fraud, primarily carousel fraud, which caused the so-called tax gap. The article begins with chronological presentation of these solutions. In the second part the author formulates the criteria of certainty of business transactions in relation to VAT and on this basis he analyses the presented solutions. Next, he considers the costs incurred by the VAT payer to meet the obligations or requirements established by the introduced regulations. In the final section the effectiveness of the introduced solutions from the point of view of the state budget revenues from VAT is assessed.

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15

Vaškovič, Miroslav, Hana Zídková, and Markéta Arltová. "The volume of MTIC fraud between Poland and Czechia in electronic devices trade: general method of carousel fraud estimation." International Journal of Economic Policy in Emerging Economies 1, no. 1 (2021): 1. http://dx.doi.org/10.1504/ijepee.2021.10035132.

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16

Semerád, Pavel. "Carousel fraud in fuel and its solution from the viewpoint of the Czech VAT Act." Annual Center Review, no. 9 (2016): 6–11. http://dx.doi.org/10.15290/acr.2016.09.02.

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17

Efstratios, Pourzitakis. "Halting the Horses: EU Policy on the VAT Carousel Fraud in the EU Emissions Trading System." EC Tax Review 21, Issue 1 (February 1, 2012): 39–51. http://dx.doi.org/10.54648/ecta2012005.

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The European Union (EU) Emission Trading System (ETS) has been a major tool of the EU climate policy. Despite its significance, the EU ETS faces serious challenges regarding its function. One of the major issues that encumber its contribution in EU climate policy is value added tax (VAT) carousel fraud within it. This paper examined the ways this type of swindle is conducted and its economic impact. It analyses the parameters that facilitate it and evaluates the responses of the EU and its Member States and mainly the introduction of the reverse charge mechanism. It finally highlights the need to implement some changes to the EU ETS, the VAT provisions, and the way the national tax authorities and the EU coordinate. Finally, it suggests the introduction of a real-time VAT collection mechanism that can be an effective and feasible solution to the problem in general.

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18

Aujean, Michel. "Towards a Modern EU VAT System: Associating VIVAT and Electronic Invoicing." EC Tax Review 20, Issue 5 (October 1, 2011): 211–16. http://dx.doi.org/10.54648/ecta2011025.

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In spite of all traditional anti-fraud measures adopted these last few years, the carousel fraud is still there. Moreover, the risk is becoming high for honest traders of being involved in such fraudulent transactions and the consequences can be very damaging for them. Time has come to reconsider solutions that would eliminate what makes such fraud so attractive: breaking the VAT chain by zero-rating intra-EU supplies of goods (i.e., the possibility to buy goods without immediate payment of VAT). Viable Integrated VAT (VIVAT) is such a solution. Under that proposal, a common rate of VAT would apply to all Business-to-business (B2B) transactions within the EU, while Member States would retain the power to fix their VAT rate for final consumption. At the same time, it would offer a general remedy by eliminating differences of treatment of domestic and intra-EU transactions. But VIVAT is not enough to ensure the control of the chain of taxation and deduction, notably in cross-border trade. It should be completed by an extensive use of electronic invoicing and the reorganization of VAT administration and control on that base. This article explores such an approach to a modern VAT system for a trade-integrated area like the EU.

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19

Lošonczi, Peter, Josef Reitšpís, and Martin Mašľan. "Legal and Policing Model to Counter Organised Crime and Terrorism in Slovakia." Security Dimensions 29, no. 29 (March 31, 2019): 127–39. http://dx.doi.org/10.5604/01.3001.0013.4400.

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Organized crime and terrorist networks belong to the most important threats in Europe, including Slovakia. The number of assets confiscated from organized crime is still increasing, which indicates its rise, especially in the areas of carousel tax fraud, unlawful financial operations, VAT collection, and the distribution of drugs. These activities are often accompanied with corruption. Europe, including Slovakia, is now facing the growing migration wave that increases the risk of foreign fighters entering its territory, who could be recruited for terrorists attacks. The efficiency of the fight against organized crime and terrorism depends on the coordination of activities, the cooperation of the involved authorities, as well as their independence, and a permanent effort to minimize unprofessional and illegal interventions into the work of police, courts and prosecution. This is an area in which permanent improvement is necessary.

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20

Semerád, Pavel. "How to Avoid the Usual Price Rule on the Fuel Market in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 64, no. 1 (2016): 351–55. http://dx.doi.org/10.11118/actaun201664010351.

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The paper deals with value added tax evasions on the fuel market in the Czech Republic. This commodity is used in carousel fraud. In the chains of taxpayers there are missing traders who fail to meet their tax obligations. Their business strategy is based on quick sales at unusually low prices which do not allow honest parties to compete. Tax administrators should focus on unusual prices which constitute a higher probability of tax evasions. This paper aims to verify whether or not there are ways to evade the measure, focusing specifically on applying methods which could help achieve lower sales prices while avoiding the possibility to require unpaid tax from the recipients of taxable supply. The weaknesses thus found are described and demonstrated in more detail in the paper. During a research some ways were found which could be used for avoiding this specific measure. Methods of Cash Back and Free Shipping were identified and described.

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21

Buchtova, Helena, Jan Svoboda, Barbara Stuchlikova, Ales Stuchlik, and Stepan Kubik. "H.10 - COLCHICINE LESIONS OF THE DENTATE GYRUS SEVERELY DISRUPT RAPID SEGREGATION OF INFORMATION FROM DISSOCIATED SPATIAL FRAMES ON A ROTATING ARENA (CAROUSEL)." Behavioural Pharmacology 24 (October 2013): e63. http://dx.doi.org/10.1097/01.fbp.0000434889.31059.8b.

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22

Svoboda, Jan, Petr Telensky, Karel Blahna, Martin Vodicka, and Ales Stuchlik. "The role of rat posterior parietal cortex in coordinating spatial representations during place avoidance in dissociated reference frames on a continuously rotating arena (Carousel)." Behavioural Brain Research 292 (October 2015): 1–9. http://dx.doi.org/10.1016/j.bbr.2015.05.008.

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23

Teszner, Krzysztof. "Country Note: Customs And Fiscal Control In Poland As A Radical Measure To Eliminate Tax Evasion." Intertax 48, Issue 10 (September 1, 2020): 922–28. http://dx.doi.org/10.54648/taxi2020090.

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Many European countries with stable market economies have recently taken measures to seal their own tax systems. A noticeable phenomenon are the modifications in the organization and functioning of tax administrations and in the existing procedures for the control of taxpayers with respect to the tax law. Customs and fiscal control, which was recently introduced in Poland, is an example of a new control procedure aimed at eliminating tax evasion and combating tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control. In this contribution, the author emphasizes that the very broad scope of the subject matter of customs and fiscal control allows for a significant amount of freedom for authorities in shaping the control policy and modifying it depending on the risks involved. The exploitation of the powers granted by tax authorities in a disproportionate manner is a source of tax disputes initiated by the controlled taxpayers. Customs and fiscal control in the area of tax law compliance is one of four tax procedures in force in Poland that is aimed at verifying compliance with tax obligations. Although these procedures should be autonomous, in practice, the dualism of control has been maintained. Customs and fiscal control precedes tax proceedings and automatically transforms into these proceedings without any formal initiation. This is a completely innovative legal instrument that allows for rapid investigation and determination of the amount of tax arrears. In this author’s opinion, a customs and tax inspection is a special procedure for obtaining and collecting evidence that is subsequently employed in tax proceedings. Tax law, tax administration, custom and fiscal control, tax evasion.

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24

Olexová, Cecília, Milan Husťák, and František Sudzina. "Carousel fraud in terms of price manipulation." Journal of Financial Crime ahead-of-print, ahead-of-print (September 6, 2021). http://dx.doi.org/10.1108/jfc-07-2021-0169.

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Purpose The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud. Design/methodology/approach This paper is primarily based on the description of selected legal cases and the modus operandi of carousel fraud, the analysis of legal texts (legislation and judgments of courts) and the discussion, from the point of view of price manipulation. Findings The results of the analysis specify the negative impact of carousel fraud in the form of the distortion of reported average prices and suggest that the authorities should monitor usual or fair prices to detect cases where there is a risk of carousel fraud. Originality/value This paper brings new insight into the issue of carousel frauds by understanding the principle of carousel fraud, the motives for it, and the possibilities for detecting this type of tax fraud, which is necessary to prevent tax evasion and to preserve a state’s income.

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25

Podlipnik, Jernej. "Missing Trader Intra-Community and Carousel VAT Frauds – ECJ and ECtHR Case Law." Croatian Yearbook of European Law and Policy 8, no. 8 (December 30, 2012). http://dx.doi.org/10.3935/cyelp.08.2012.135.

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26

Berrittella, Maria, and Filippo Alessandro Cimino. "An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market." Review of Law & Economics 13, no. 2 (January 1, 2017). http://dx.doi.org/10.1515/rle-2014-0023.

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AbstractThe literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is known about the efficiency, the effectiveness, and the environmental and distributional impacts of the EU ETS. Less, however, is known about the carousel value-added-tax (VAT) fraud phenomena in the European carbon market. This article evaluates the welfare effects of carousel VAT fraud in the EU ETS using a computable general equilibrium (CGE) analysis. According to our findings, if VAT fraud occurs in the EU ETS, the effects on welfare for the EU Member States are negative, with welfare loss significantly higher than the VAT fraud value. This article also discusses the reverse charge mechanism that EU Member States could adopt to reduce the VAT fraud phenomena in the European carbon market.

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27

Berrittella, Maria, and Filippo Alessandro Cimino. "The Carousel Value-Added Tax Fraud in the European Emission Trading System." SSRN Electronic Journal, 2012. http://dx.doi.org/10.2139/ssrn.2175482.

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28

Löwen, Hartmut. "Active particles in noninertial frames: How to self-propel on a carousel." Physical Review E 99, no. 6 (June 20, 2019). http://dx.doi.org/10.1103/physreve.99.062608.

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29

Ainsworth, Richard Thompson. "American VAT – The Carousel Fraud Threat: Will the EU Show the US the 'Way Forward'." SSRN Electronic Journal, 2013. http://dx.doi.org/10.2139/ssrn.2309426.

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30

Ainsworth, Richard Thompson. "MTIC (Carousel) Fraud: Twelve Ways Forward; Two Ways 'Preferred' - Has the Technology-Based Administrative Solution Been Rejected?" SSRN Electronic Journal, 2008. http://dx.doi.org/10.2139/ssrn.1103883.

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31

Toma, Giangaspare Donato. "VAT Carousel Fraud in the EU : The need for Reform in Italy and on a Supranational Level." eucrim - The European Criminal Law Associations' Forum, 2014. http://dx.doi.org/10.30709/eucrim-2014-012.

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