International - Tackling VAT Fraud
- M. Walpole
- International VAT Monitor, 2014 (Volume 25), No 5
- 2 September 2014
VAT fraud is a global phenomenon that can involve vast sums of money. Some of the measures aimed at combating VAT fraud undermine the fundamental design features of the tax, whereas others do not. In this article, the author gives an overview of various anti-fraud measures and supports the adoption of specific measures and recommends abandoning others.