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- W3033621531 abstract "Carousel fraud is one of the basic schemes of cross-border organised VAT the fight against it became current, and it is at the same time a challenge for the National Tax and Customs Administration and its predecessors. This article aims to introduce this fraud scheme and the tax administration-, law enforcement- and criminal investigation toolkits (‘branches’) used in combating it, and to allocate each tool (‘arms’) to the efforts (‘targets’) made to eradicate the relevant elements characterising the working mechanism of carousel fraud. Additionally, I also intend to point out the necessity of measurement of carousel fraud in criminal statistics, the relevance of which, in addition to the general feedback, lies in the application of general reverse taxation implemented in the EU on a temporary basis not long ago." @default.
- W3033621531 created "2020-06-12" @default.
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- W3033621531 date "2020-01-01" @default.
- W3033621531 modified "2023-09-25" @default.
- W3033621531 title "A karusszel típusú csalások elleni küzdelem fegyvernemei és azok célpontjai" @default.
- W3033621531 doi "https://doi.org/10.32577/mr.2020.1.11" @default.
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