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Value-added Tax Fraud in the European Union

A. A. AronowitzD. C. G. LaaglandG. Paulides

出版	Kugler Publications, 1996
ISBN	906299136X9789062991365
URL	http://books.google.com.hk/books?id=nFiBMkrdORsC&hl=&source=gbs_api
EBook	SAMPLE

註釋

This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT fraud. It intends to provide insight into: the effectiveness of the present VAT control system; the vulnerability of legitimate trade to criminal inroads; and, the development of organized crime in this area.