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VAT Fraud in Serbia and Phenomenon of Shell Companies

Ekonomika, Journal for Economic Theory and Practice and Social Issues, 2014-06, Vol.60 (2), p.95-106 [Peer Reviewed Journal]

ISSN: 2334-9190 ;DOI: 10.22004/ag.econ.288816

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  • Title:
    VAT Fraud in Serbia and Phenomenon of Shell Companies
  • Author: Raonic, Ivana ; Vasic, Zoran
  • Subjects: compliance ; enforcement ; non-compliance ; Public Economics ; shell companies ; tax evasion ; value added tax
  • Is Part Of: Ekonomika, Journal for Economic Theory and Practice and Social Issues, 2014-06, Vol.60 (2), p.95-106
  • Description: Like any tax, the VAT is vulnerable to evasion and fraud. It should be said that its concept of credit - refund offers the unique possibility of abuse, which has for a long time the main concern in the European Union (EU), while in Serbia profiled specific form of VAT evasion, so called “ Business with phantom companies “. This paper describes the basic types of tax violations characteristic of VAT, considers how to solve them, based on the experiences of development countries, with a special focus on the specific concept to VAT in Serbia.
  • Language: Hungarian
  • Identifier: ISSN: 2334-9190
    DOI: 10.22004/ag.econ.288816
  • Source: AgEcon
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