How to stop VAT frauds on the fuel market: a usual price rule

Pavel Semerad ()
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Pavel Semerad: Department of Accounting and Taxation, Faculty of Business and Economics, Mendel University in Brno

No 2015-54, MENDELU Working Papers in Business and Economics from Mendel University in Brno, Faculty of Business and Economics

Abstract: VAT fraud has now grown extensive and complex. One of the biggest problems is carousel fraud which causes huge losses to public budgets in many countries. Attention is devoted to the fuel market. A methodological tool that allows recognizing potential tax fraud on the basis of unusual sale prices was developed. For this reason, sale prices were collected and these could be available to judges and tax administrators when they make a decision about whether the price was usual or not. To get closer to reality, modified prices, which reflect real conditions on the market, e.g. placing goods in a tax warehouse, were also used.

Keywords: Carousel frauds; fuels; tax evasion; usual price; value added tax (search for similar items in EconPapers)
JEL-codes: H20 H26 (search for similar items in EconPapers)
Pages: 16
Date: 2015-07
New Economics Papers: this item is included in nep-ene, nep-iue and nep-pub
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