Relevant bibliographies by topics / Value-added tax. Tax evasion. Tax amnesty

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Reports

Academic literature on the topic 'Value-added tax. Tax evasion. Tax amnesty'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Value-added tax. Tax evasion. Tax amnesty.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Value-added tax. Tax evasion. Tax amnesty"

1

Wang, Yu-Kun, Li Zhang, and We-Me Ho. "Tax amnesty and secondary tax evasion." Acta Oeconomica 70, no. 1 (March 2020): 123–39. http://dx.doi.org/10.1556/032.2020.00007.

Full text
Abstract:
AbstractThough tax amnesties (TAs) are considered as a policy tool to increase revenue for governments, they have generated some puzzles. To solve the puzzles of TA we should not ignore the behavioural aspects of delinquent taxpayers. In this paper, we focus on a relatively neglected but important area of the TA literature. Considering that people who participate in tax amnesty policy (TAP) may not honestly report the whole amounts of evaded tax, thus they commit a secondary tax evasion. We indicate that even considering the risk of abstaining from TA and incurring possible uncertainty of tax evasion penalties, participating in a TA provides a higher level of utility for the delinquent taxpayers. Also, due to a secondary tax evasion usually accompanying with TA, we show that during the initial assessment period of a TAP the tax revenue drastically increases and when the assessment period is approaching the tax revenue stably declines and ultimately converges to a fixed value. Furthermore, we show that if delinquent taxpayers participate in the TAP and the penalties are larger than the expected tax revenue of the government, it increases the tax revenue without reducing the welfare of other taxpayers, so as to achieving Pareto improvement.
APA, Harvard, Vancouver, ISO, and other styles
2

Schlenther, Bernd. "Is the South African effort toward reducing money laundering optimal?" Journal of Money Laundering Control 17, no. 1 (January 7, 2014): 17–33. http://dx.doi.org/10.1108/jmlc-07-2013-0025.

Full text
Abstract:
Purpose – A measure of how much money is laundered is required to determine the effectiveness of any anti-money laundering regime and the reduction of money laundering in targeted areas. In the absence of useful estimates, authorities need to look at the best quality data available to arrive at a meaningful estimate and a consequent target for reduction of money laundering. Since tax crimes are viewed as one of the top three sources of laundered money, an understanding of the underlying predicate offence – tax evasion – may be indicative of the values or volumes involved in order to facilitate a target setting process. It is suggested that a “whole of government approach”, as is advanced by the OECD, is applied between the tax administration and the financial intelligence centre in South Africa. The paper aims to discuss these issues. Design/methodology/approach – By reviewing tax gap and money laundering estimation models and results from South Africa's first tax amnesty, it is proposed that micro analysis methodologies are applied to arrive at an estimate of the size and impact of money laundering which results from tax evasion practices. Findings – By making basic inferences from the results of the 2003 voluntary disclosure programme, it is estimated that a potential revenue gap of between ZAR4 billion and ZAR12 billion exists for personal income tax alone and that the value of personal assets acquired from the proceeds of crime can, at any time, be as high as ZAR1.4 trillion. Originality/value – In the absence of empirical and statistical data, it is necessary for authorities in developing countries to identify and make use of the most relevant and detailed data to assess its effectiveness in identifying, quantifying and reducing money laundering.
APA, Harvard, Vancouver, ISO, and other styles
3

Waris, Attiya, and Laila Abdul Latif. "The effect of tax amnesty on anti-money laundering in Bangladesh." Journal of Money Laundering Control 17, no. 2 (May 6, 2014): 243–55. http://dx.doi.org/10.1108/jmlc-04-2013-0011.

Full text
Abstract:
Purpose – The article aims to rely on the global wealth chains theory to study the effect of tax amnesty on anti-money laundering (AML) in Bangladesh. This theory is an analytical framework intended to identify how wealth is repackaged and disguised to move it out of spheres of state oversight, regulation and taxation. It introduces the law on AML in Bangladesh, pointing out the revised Financial Action Task Force (FATF) recommendation that has expanded the scope of money laundering predicate offences to cover both indirect and direct tax crimes and smuggling in relation to customs and excise duties and taxes. Design/methodology/approach – Interviews in Bangladesh and desk research. Findings – There are some gaps in the scope of the offence, the coverage of predicate offences and the types of property covered by the money laundering offence. There is also an absence of financial penalties available to effectively sanction legal persons. The current money laundering offences are derived from the ordinance issued in 2008 by the caretaker government (2006-2008). The current act contains detailed definitions of money laundering and property and a list of predicate offences and sanctions for the offence. However, there are some gaps in the physical elements of the offence, and the range of its predicate offences remains too narrow. Adding tax evasion to its list of predicate offences will, given the history of money laundering in Bangladesh, aid in combating illegal transfer of assets abroad and recovery of the same and abolish tax amnesty. Originality/value – There is no paper that has analysed the linkages between money laundering and taxation in developing countries, especially Bangladesh.
APA, Harvard, Vancouver, ISO, and other styles
4

Weerasekera, Harini. "Tax Rates and Tax Evasion." South Asia Economic Journal 19, no. 2 (September 2018): 229–50. http://dx.doi.org/10.1177/1391561418794690.

Full text
Abstract:
The study empirically examines the relationship between tax rates and tax evasion for Sri Lanka. This is examined in the context of border tax evasion, where I test for the presence of evasion via the ‘evasion gap’: the discrepancy between exports to Sri Lanka (as reported by Sri Lanka’s trade partners) and imports by Sri Lanka (as reported by Sri Lanka) for products imported by Sri Lanka from its top seven import partners in 2014. The study focuses on two forms of border tax evasion: underreporting and mislabelling. In addition, the study estimates the effect of a policy to bring selected value-added tax (VAT)-exempt products into the VAT net, on the evasion gap. Results from OLS estimation suggest that both forms of evasion are present. The difference-in-difference results of the impact of the policy change on the evasion gap are insignificant, but require post-treatment data to arrive at a more concrete conclusion. JEL: H200, H260
APA, Harvard, Vancouver, ISO, and other styles
5

Sopková, Eva, and Katarína Raškovská. "Tax Evasion of Value Added Tax in the Conditions of the Slovak Republic." Acta academica karviniensia 13, no. 1 (March 30, 2013): 147–58. http://dx.doi.org/10.25142/aak.2013.013.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Lohvyn, Andrii. "PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION." Administrative law and process, no. 3 (30) (2020): 69–85. http://dx.doi.org/10.17721/2227-796x.2020.3.06.

Full text
Abstract:
In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of administrative prevention (counteraction) measures in this area and, of course, the qualitative state of legal regulation of these measures. In the legal literature, administrative prevention measures were mainly studied in terms of conceptual and categorical apparatus and their classification. To date, considering the introduction of electronic administration of value added tax, studies on the use of administrative prevention measures by public authorities in the scientific field have not been analyzed. Taking into account international experience and based on a systematic analysis of the current legislation, the author deals with the legal mechanism for counteracting evasion from paying value added tax by means of introducing electronic administration of value added tax. The author notes that with the introduction of automated monitoring of risk assessment (taking into consideration the criterion of the amount of paid value added tax) (the so-called “tax burden” and/or “tax return”), the state is trying to increase budget revenues. The author concludes that administrative prevention (counteraction) measures used by regulatory authorities, in a sense, are the tools by which it is possible to achieve timely response to the activities of taxpayers aimed at tax evasion. It was substantiated that automated monitoring of compliance of tax invoices with the risk assessment criteria can be considered as a preventive measure, according to which taxpayers’ transactions aimed at forming an illegal tax credit are detected by regulatory authorities. In turn, making decisions if a payer of value added tax meets the Criteria of being a risky payer, and accordingly, further suspension (blocking) of registration of tax invoices of the specified payer, is a measure to counteract evasion from paying value added tax. It was proved that from the legal point of view, the legal mechanism of administrative prevention (counteraction) measures, in particular, those regarding the implementation (conducting) of automated monitoring, should contribute to the avoidance of legal collisions and contradictions that arise between regulatory authorities and taxpayers.
APA, Harvard, Vancouver, ISO, and other styles
7

Horobets, N. S. "Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries." Bulletin of Kharkiv National University of Internal Affairs 91, no. 4 (December 20, 2020): 121–29. http://dx.doi.org/10.32631/v.2020.4.11.

Full text
Abstract:
The article is focused on determining specific features of counteracting VAT evasion in Ukraine and foreign countries. It has been found out that the presence of VAT in the tax system of any state is a prerequisite for such a state to become a member of the European Union and it is due to its broad tax base and more neutral impact on economic decision-making on investment and consumption issues. It has been noted that the joint search by the states for the ways to combat VAT evasion is due to the need to minimize the damage caused to the financial and economic interests of the state by such actions, to increase the efficiency of value added tax, to increase the competitiveness level of domestic producers, to stimulate priority economic activities in the state. The content of value added tax as an indirect tax in accordance with the provisions of scientific doctrine has been revealed. Specific features of legal and illegal (tax crime) types of VAT evasion have been studied. The list of the methods to evade value added tax in Ukraine and foreign countries has been provided. The specifics of general and special ways to counteract this action have been revealed. The emphasis has been placed on such methods of counteracting VAT evasion as enshrining legal liability for VAT evasion at the legislative level; exercising tax control over the entities that are registered as value added taxpayers; usage of electronic document management and other opportunities of the digital economy, which allows to identify risks in the activities of taxpayers during their initial registration, etc. It has been concluded that there is no unified approach to the implementation of counteraction to value added tax evasion by state-authorized agencies; and the emphasis has been placed on the feasibility of existence of a basic list of the methods to counteract value added tax evasion.
APA, Harvard, Vancouver, ISO, and other styles
8

Semerád, Pavel. "Value added tax evasion and excise duty fraud on fuel market in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 335–40. http://dx.doi.org/10.11118/actaun201260020335.

Full text
Abstract:
This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The examples are the most common errors found in fraudulent companies. Based on the data collected the possible ultimate evasion was estimated. Therefore, I propose that value added tax law should be amended and some other measures to improve supervision by public authorities like tax authorities and customs administration offices should be taken.
APA, Harvard, Vancouver, ISO, and other styles
9

Đurović-Todorović, Jadranka, Marina Đorđević, and Milica Ristić. "ESTIMATING THE DETERMINANTS OF TAX EVASION USING EMPIRICAL DATA." ЗБОРНИК РАДОВА ЕКОНОМСКОГ ФАКУЛТЕТА У ИСТОЧНОМ САРАЈЕВУ 1, no. 16 (October 16, 2018): 11. http://dx.doi.org/10.7251/zrefis1716011d.

Full text
Abstract:
Over the past several decades, tax evasion has shown a tendency for growth in all countries. Analogically to its presence in all tax systems, the tax evasion phenomenon is increasingly present in numerous theoretical, empirical and experimental works. The subject of this paper is the assessment of the basic determinants of tax evasion in the Republic of Serbia. We analyzed the economic and psychological factors, first through the literature review, and then empirically.By the method of multiple regression analysis, we investigated several potential variables related to tax evasion: the number of tax inspectors, the number of controls, the rate of value added tax, and the number of controls with irregularities. The empirical analysis of the annual data of the Ministry of Finance was conducted for the period 2005-2016. The results show that the number of tax inspectors and the number of controls with irregularities have a positive, statistically significant impact on the volume of tax evasion in Serbia. The number of controls, as a variable of economic character, showed a negative, statistically significant influence on the evasion. The influence of the selected independent variable, the value added tax rate, is not statistically significant. If we complement the effects of all factors, this study contributes to the literature that explores the factors of tax evasion. The aim of our research is to draw the tax policy makers’ attention to the importance of the analyzed factors and to contribute to the fight against this inevitable and general problem.
APA, Harvard, Vancouver, ISO, and other styles
10

Tifin, Pierre, Irina I. Ogorodnikova, and Alexander A. Stepanov. "Tax risk zones and the specifics of tax offenses in Russia and France for VAT." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 158–77. http://dx.doi.org/10.21684/2411-7897-2020-6-1-158-177.

Full text
Abstract:
The predominance of indirect taxation in the formation of Federal budget revenues in the Russian Federation is largely due to the introduction of a value-added tax in 1992. By 2019, the share of VAT in the consolidated budget is about 20 %. But the realities of modern taxation are still associated with tax risks. Tax risk analysis is related to the study of negative financial consequences for both the state and taxpayers, which in turn is due to a number of internal and external factors. Value-added tax in many countries of the world occupies an absolute leading position and is budget-forming, and VAT evasion is fraught both for the country’s economy and budget filling. Digitalization of the tax administration process and the use of IT technologies allowed to increase the revenue of the value added tax, but at the same time failed to eliminate tax violations that occur during its calculation and collection. The introduction of digital tax administration technologies strengthens the state’s position in the field of tax control. Setting the VAT rate from 2019 to 20% as an indirect tax resulted in an increase in the tax burden and did not eliminate the problems that arise with tax offenses in the calculation and collection of tax. This aspect is typical for all countries that apply value-added tax in their tax system. The purpose of this work is to identify the causes of VAT evasion, as well as typical violations in its calculation and collection. Studying, including foreign experience, and adapting it to Russian realities will reduce the tax risks of repeated occurrence of tax offenses and in the future will prevent the fact of tax evasion and minimization, which will be an element of scientific novelty.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Value-added tax. Tax evasion. Tax amnesty"

1

Šťastná, Aneta. "Režim přenesení daňové povinnosti a jeho budoucnost." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264185.

Full text
Abstract:
The subject of this thesis is particularly the issue of domestic reverse charge procedure as a tool in the fight against tax evasion on value added tax (VAT) and its planned expansion. The reverse charge is not the only tool in the fight against evasion of VAT in the Czech Republic. The thesis therefore analyzed and used other tools. These instruments are inspection report, institute an unreliable payer, liability for unpaid VAT and EET. In conclusion, there is the comparison of individual instruments.
APA, Harvard, Vancouver, ISO, and other styles
2

Naritomi, Joana. "Essays in Public Finance and Development Economics." Thesis, Harvard University, 2014. http://dissertations.umi.com/gsas.harvard:11504.

Full text
Abstract:
This dissertation comprises three chapters. The first chapter investigates whether consumers can help governments improve firm compliance with the Value Added Tax. It exploits quasi-experimental variation from a government program from Sao Paulo, Brazil that created monetary rewards for consumers to ask for receipts. To assess how incentives to consumers can be effective despite potential collusion opportunities, I construct datasets for 1 million firms, 40 million consumers, and 2.7 billion receipts. I estimate that revenue reported in retail increased by at least 22% over four years. The estimated compliance effect is stronger for sectors with a high volume of transactions and small receipt values, consistent with a model in which there are fixed costs to negotiate collusive deals to avoid issuing receipts. Furthermore, the effect has an inverted-U shape with respect to firm size. This result is consistent with a model of higher baseline compliance among larger firms, and in which shifts in audit probability from consumer monitoring increase in firm size. I find no effects on exit rates or formal employment decisions.
APA, Harvard, Vancouver, ISO, and other styles
3

Jelínková, Petra. "Nástroje proti daňovým únikům na DPH a jejich efektivnost." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202068.

Full text
Abstract:
This thesis deals with tools against tax evasion of value added tax. The main aim of this work is to analyse tools that either have been implemented in the Czech Republic and the European Union already, or, it is being planned to be introduced in the near future, and then, to evaluate their impact and effectiveness. Theoretical points and analysis of the tools take the first part of this thesis. It is a description of the principle of the functioning of value added tax, definition of tax evasion, legislative regulation of value added tax, and current forms of tax evasion. In the second part, every tool is being analysed, described the basic principles of the functioning, legislative regulation, and analysis of its advantages and disadvantages. It deals with VAT control report, electronic records of sales, reverse charge, concept of liability, comprehensive reporting and VIES.
APA, Harvard, Vancouver, ISO, and other styles
4

Papřoková, Veronika. "Spolupráce správců daně při potírání dańových úniků v DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-264410.

Full text
Abstract:
The thesis deals with individual  measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is  summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which are put into practice  against them in the Czech Republic.
APA, Harvard, Vancouver, ISO, and other styles
5

Stárková, Hana. "Analýza vývoje daně z přidané hodnoty v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192958.

Full text
Abstract:
The main aim of presented thesis is an analysis of value added tax since its existence until 2013. The first part consists of tax theory and general explanation of tax terminology. The next part describes tax system in the Czech Republic. However, the last two captures are the most important parts. The first capture of these two summarises the changes in the tax rates within the specific time frame and the consequences on the individual users, the consumer prices and state income. The second part concentrates on tax evasion problem and its prevention. There is also a list of noticeable tax evasion cases which came to light in the Czech Republic.
APA, Harvard, Vancouver, ISO, and other styles
6

Granova, Olga. "A critical analysis of the VAT Act amendments relevant to South African municipalities." Diss., Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03022009-111032/.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Králová, Marie. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162244.

Full text
Abstract:
This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.
APA, Harvard, Vancouver, ISO, and other styles
8

Kozejová, Petra. "Problematika daňových úniků u DPH na území České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150298.

Full text
Abstract:
Value added tax brings to the state budget the biggest part of revenues and its reduction causes larg losses for the whole society. Tax evasion is thus because of its gravity currently the much debated topics. The goal of my diploma thesis is to analyze the problems of tax evasion in VAT from several points of view in the territory of the Czech Republic. The first is the data analysis provided by Czech Tax Administration with the focus on control activities and amount of assessed tax. The second view is concentrated on evolution of tax evasion based on indicator called VAT revenues ratio. Following part illustrates several cases of evasion happend in the Czech Republic between 2008 -- 2012. I conclude the analysis of give problem with the chapter dedicated to discussion of issues used in the fight against tax evasion.
APA, Harvard, Vancouver, ISO, and other styles
9

Gumbo, Wadzanai Charisma. "The taxation of the “sharing economy” in South Africa." Thesis, Rhodes University, 2019. http://hdl.handle.net/10962/64045.

Full text
Abstract:
The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.
APA, Harvard, Vancouver, ISO, and other styles
10

Kohoutová, Tereza. "Daňové podvody v oblasti DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206754.

Full text
Abstract:
The main aim of the dissertation thesis is a case of the right deduct to input VAT which let companies to be involved into carousel frauds. The thesis analyses the related cases and examines in which conditions it may be legitimate to entitle the right to deduct recognize and when it is not. It also discusses the possible ways how to deal safely with partners. Moreover, it also examines which steps need to be taken into the consideration to reduce tax evasion on VAT which have been done recently in the Czech Republic.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Value-added tax. Tax evasion. Tax amnesty"

1

Tax ethics, unaccounted income: Some tax reforms, or, Black money, the norm of the day. New Delhi: Inter-India Publications, 1985.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Aronowitz, A. A. Value-added tax fraud in the European Union. Amsterdam: WODC, Ministry of Justice, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Gordon, Roger H. Tax avoidance and value-added vs. income taxation in an open economy. Cambridge, MA: National Bureau of Economic Research, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

R, Juan Toro. Estimación de la evasión en el IVA en Chile: 1980-1983. Santiago de Chile: Naciones Unidas, Comisión Económica para América Latina y el Caribe, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Dell'Anno, Paolino. I reati tributari in materia di imposte dirette e I.V.A. Milano: A. Giuffrè, 1992.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Pedersen, Jan, and Jan Pedersen. Skatte- og momsstrafferet. [København]: FSR, 1989.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Mereu, Alessandra. La repressione penale delle frodi IVA: Indagine ricostruttiva e prospettive di riforma. [Padova]: CEDAM, 2011.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Antonio, D'Avirro, and Italy, eds. I reati nella Legge 17 febbraio 1985, n. 17 (Visentini ter). Padova: CEDAM, 1986.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Milošević, Miloš. Nezakonita evazija poreza na dodatu vrednost. Beograd: Pravni fakultet Univerziteta u Beogradu, Centar za izdavaštvo i informisanje, 2014.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

La repressione penale delle frodi IVA: Indagine ricostruttiva e prospettive di riforma. [Padova]: CEDAM, 2011.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Value-added tax. Tax evasion. Tax amnesty"

1

Assylbekov, Zhenisbek, Igor Melnykov, Rustam Bekishev, Assel Baltabayeva, Dariya Bissengaliyeva, and Eldar Mamlin. "Detecting Value-Added Tax Evasion by Business Entities of Kazakhstan." In Intelligent Decision Technologies 2016, 37–49. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-39630-9_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Rabatinová, Marcela, Juraj Válek, and Jana Kušnírová. "Taxation System in Slovakia." In Global Trends of Modernization in Budgeting and Finance, 207–24. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7760-7.ch010.

Full text
Abstract:
A common European area without any internal borders between the EU Member States creates greater risks in terms of tax evasion and avoidance by economic entities. Increasing tax burden during the financial and economic crisis led to an increase in tax evasion as a result of changes in the behavior of taxpayers. This chapter deals with the current problems of taxation in Slovakia in the context of effective tax collection and tax evasion prevention. The aim of the chapter is to assess the development of corporate income tax, excise tax on alcoholic beverages, and value added tax, which are considered to be the most risky ones in terms of tax evasion.
APA, Harvard, Vancouver, ISO, and other styles
3

Mérand, Frédéric. "No representation without taxation." In The Political Commissioner, 176–96. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192893970.003.0009.

Full text
Abstract:
In addition to economic and financial affairs, Moscovici was in charge of taxation and customs union. In recent years, there have been growing calls for and initiatives to harmonize tax rules at the global level. Now, the day Juncker and Moscovici came to office, the EU was marred by tax scandals, notably in Juncker’s home country, Luxembourg. This chapter describes how the commissioner and his staff, alongside Competition commissioner Margarethe Vestager, forged an alliance with civil society groups and members of the European Parliament to adopt a series of new legislation against tax evasion, including a list of tax havens. They did so despite the need for unanimity in the Council and against the will of several member states such as the Netherlands. The chapter also recounts the Moscovici cabinet’s political role on two seemingly technical issues: the reform of the Value Added Tax code and the impact of Brexit on the customs union.
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Value-added tax. Tax evasion. Tax amnesty"

1

Hamudi, Simbarashe. Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe. Institute of Development Studies (IDS), July 2021. http://dx.doi.org/10.19088/ictd.2021.013.

Full text
Abstract:
Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. VAT revenue has an essential role in budgetary policymaking. Every year revenue authorities are not collecting large amounts of VAT for various reasons, including ineffective administration and tax evasion. This brings the question of the reform of the VAT system to the forefront. In Zimbabwe, attempts to improve VAT revenue collection have been made over several years. Hopes were pinned on the use of fiscalisation and audits of VAT refunds.1 However, traders continue to evade VAT – and this has led to the introduction of value added withholding tax to improve VAT revenue collection.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Value-added tax. Tax evasion. Tax amnesty' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography