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Book Cover
E-book
Author Frunza, Marius-Cristian

Title Value Added Tax Fraud
Published Milton : Routledge, 2018

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Description 1 online resource (335 pages)
Series Routledge Research in Finance and Banking Law Ser
Routledge Research in Finance and Banking Law Ser
Contents <P>Table of Contents</P><P></P><P>Acknowledgments</P><P></P><P>Chapter One- Introduction to the mechanisms of VAT fraud</P><P></P><P> </P><P>Chapter Two- Markets and VAT fraud</P><P></P><P> </P><P>Chapter Three- Impact of the VAT fraud on EU's economy</P><P></P><P> </P><P>Chapter Four -- Brexit effect on the VAT fraud </P><P></P><P> </P><P>Chapter Five -- VAT: A modern economic weapon</P><P></P><P> </P><P>Chapter Six -- How the VAT fraud proceeds are laundered</P><P></P><P> </P><P>Chapter Seven -- Perspectives upon the VAT fraud in the Eurasian Economic Union</P><P></P><P> </P><P>Chapter Eight- The economy of terror : VAT fraud and terrorism financing</P><P></P><P> </P><P>Chapter Nine- Technology: a real leverage for the VAT fraudsters</P><P></P><P> </P><P>Chapter Ten- Who is who in the VAT milieu </P><P></P><P> </P><P>Chapter Eleven- How the VAT fraud reshaped the criminal underworld</P><P></P><P> </P><P>Chapter Twelve -- Investigating the VAT fraud</P><P></P><P> </P><P>Chapter Thirteen -- Avenues of countering VAT fraud</P><P></P><P> </P><P>Appendix-</P><P></P><P> </P><UL><P><LI>Interview: Chris Perryman, Europol</LI><P></P></UL><P></P><UL><P><LI>Interview: Bo Elkjaer a pioneer journalist in VAT investigation</LI><P></P></UL><P></P><UL><P><LI>Interview: Dr. Mike Cheetham, VAT fraud expert</LI><P></P></UL>
Cover; Half Title; Series Page; Title Page; Copyright Page; Dedication; Contents; List of figures; List of tables; Acknowledgements; 1 Introduction to the mechanisms of VAT fraud; 2 Markets and VAT fraud; 3 Impact of the VAT fraud on the EU's economy; 4 Brexit effect on the VAT fraud; 5 VAT: a modern economic weapon; 6 How the VAT fraud proceeds are laundered; 7 Perspectives upon the VAT fraud in the Eurasian Economic Union; 8 The economy of terror: VAT fraud and terrorism financing; 9 Technology: a real leverage for the VAT fraudsters; 10 Who is who in the VAT milieu?
11 How the VAT fraud reshaped the criminal underworld12 Investigating the VAT fraud; 13 Avenues of countering VAT fraud; Appendix; -- Interview: Chris Perryman, Europol; -- Interview: Bo Elkjaer, a pioneer journalist in VAT investigation; -- Interview: Dr Mike Cheetham, VAT fraud expert; Bibliography; Index
Summary 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 Unionand '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
Notes Print version record
Subject Tax evasion -- Law and legislation -- European Union countries
Value-added tax -- Law and legislation -- European Union countries -- Criminal provisions
LAW -- International.
LAW -- Taxation.
Brexit.
Economic Crime.
Eurasian Economic Union.
Eurasian Union.
Financial Crime.
Globalized Crime.
Missing Trader Intra- Community.
Money Laundering.
National Budgets.
Terrorism Financing.
Transitional Organized Crime.
VAT Fraud.
Value Added Tax Fraud.
Tax evasion -- Law and legislation
Value-added tax -- Law and legislation -- Criminal provisions
European Union countries
Form Electronic book
ISBN 9781351580977
1351580973
9781351580960
1351580965
9781351580953
1351580957
9781315098722
1315098725