Vat-Fraud Prevention Tools
Challenges And Policy Issues In Italy
Bibliographic Data
| ID | 4453982 |
|---|---|
| Authors | Vincenzo Carbone (0000-0003-4231-2785, corresponding author) |
| Year | 2019 |
| Volume | 18 |
| Issue | 38 |
| Pages | 01-20 |
| Publication date | 2019-10-30 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Prim Facie (JOURNAL) |
| Journal identifiers | ISSN: 1678-2593 • E-ISSN: 1678-2593 |
| Publisher | Portal de Periodicos UFPB (PUBLISHER) |
| DOI | 10.22478/ufpb.1678-2593.2019v18n38.48709 |
| OpenAlex | W3000573940 |
| Language | EN |
The European Member States lose billions of euros in VAT revenues on account of fraud. The paper analyses the Italian legislation concerning the VAT fraud, highlighting the critical issues in view of the Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law
Business · Directive · Economic policy · European union · Euros · Legislation · Member states · Parliament · Political science · Politics · Revenue · Law · Public Administration · Taxation and Compliance Studies · Accounting
| Highly cited | No |
|---|