Izvorni znanstveni članak
Sonja Cindori
; Pravni fakultet Sveučilišta u Zagrebu
Ana Zakarija
; Ministarstvo financija Republike Hrvatske, Porezna uprava
Sažetak
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.
Ključne riječi
Value added tax; fraud; European Union; destination principle
Hrčak ID:
179199
URI
Datum izdavanja:
30.12.2016.
Posjeta: 3.450 *