Value Added Tax Fraud

Front Cover
Routledge, 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.


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List of figures List of tables
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

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About the author (2018)

Marius-Cristian Frunza is a Director with Schwarzthal Kapital, United Kingdom and an Associate Researcher with the Laboratory of Excellence for Financial Regulation (LABEX ReFI) in Paris, France.

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