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Journal of law and social sciences of the Law Faculty of University J.J. Strossmayer in Osijek = Zeitschrift für Rechts-und Sozialwissenschaften der Fakultät für Rehtswissenschaften der Universität J.J. Strossmayer in Osijek = Journal des sciences juridiq, Vol. 32 No. 3-4, 2016.

Original scientific paper

Sonja Cindori ; University of Zagreb, Faculty of Law
Ana Zakarija ; Ministry of finance, Tax Administartion- Head Office

Full text: croatian pdf 144 Kb

page 71-90

downloads: 2.165

cite

Abstract

Frauds that occur in the area of value added tax damage not only financial interests of the state, but also the financial interests of the European Union. The phenomenon of fraud in the scope of the value added tax system appeared in 1993 upon the abolition of customs controls. Due to the application of the cross-border taxation system for transactions within the European Union based on the destination principle, tax frauds occur in transactions in goods, and later in connection with transactions in services, as well. The paper deals with reasons for the occurrence of these types of frauds, with markets that are subject to illegal activity and with an analysis of possible solutions for their prevention. Since certain prevention solutions are already in use, the paper analyses their effectiveness and presents the possibility of their combination.

Keywords

Value added tax; fraud; European Union; destination principle

Hrčak ID:

179199

URI

https://hrcak.srce.hr/179199

Publication date:

30.12.2016.

Article data in other languages: croatian

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