PREVENCIJA PRIJEVARA U SUSTAVU POREZA NA DODANU VRIJEDNOST U OKVIRIMA EUROPSKE UNIJE

Sonja Cindori; Ana Zakarija

PREVENTION OF FRAUD IN THE AREA OF VALUE ADDED TAX WITHIN THE EUROPEAN UNION

Authors

Sonja Cindori Chair of Financial Law and Financial Sciences, Faculty of Law, University of Zagreb, Ćirilometodska 4, 10000 Zagreb http://orcid.org/0000-0002-0134-9285
Ana Zakarija Ministry of finance, Tax Administartion- Head Office, Boškovićeva 5, 10000 Zagreb

Keywords:

Value added tax, fraud, European Union, destination principle

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.

Author Biographies

Sonja Cindori, Chair of Financial Law and Financial Sciences, Faculty of Law, University of Zagreb, Ćirilometodska 4, 10000 Zagreb

PhD, Assistant Professor

Ana Zakarija, Ministry of finance, Tax Administartion- Head Office, Boškovićeva 5, 10000 Zagreb

B. Sc. (Econ.)

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Published

2017-04-04

Issue

Vol. 32 No. 3-4 (2016)

Section

Orginal scientific article

License

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