Value Added Tax FraudRoutledge, 2018 M12 7 - 334 pages 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 and '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.
Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards 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. |
Contents
List of figures List of tables | |
Acknowledgements | |
Introduction to the mechanisms of VAT fraud | |
Markets and VAT fraud | |
Impact of the VAT fraud on the EUs economy | |
Brexit effect on the VAT fraud | |
a modern economic weapon | |
How the VAT fraud proceeds are laundered | |
a real leverage for the VAT fraudsters | |
Who is who in the VAT milieu? | |
How the VAT fraud reshaped the criminal underworld | |
Investigating the VAT fraud | |
Avenues of countering VAT fraud | |
Chris Perryman Europol | |
Bo Elkjaer a pioneer journalist in VAT investigation | |
Dr Mike Cheetham VAT fraud expert | |
Perspectives upon the VAT fraud in the Eurasian Economic Union | |
VAT fraud and terrorism financing | |
Bibliography | |