Combating VAT fraud through digital tecnologies electrónico a reform proposal Roland Ismer and Magdalena Schward
By: Ismer, Roland
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Contributor(s): Schwarz, Magdalena.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | FRAUDE FISCAL | PREVENCIÓN | RECAUDACION | AUTOMATIZACION
In:
International VAT Monitor v. 30, n. 6, November / December 2019, p. 240-246Summary: The fight against VAT fraud calls for a major overhaul of the VAT system. After presenting existing reform proposals, in this article, the authors advocate making use of the opportunities offered by digitization and suggest that the reverse charge mechanism should generally apply to business-to-business transactions when the supplies have been recorded in a central online database.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | IVM/2019/6-2 (Browse shelf) | Available | IVM/2019/6-2 |
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Disponible únicamente en formato electrónico.
Resumen.
The fight against VAT fraud calls for a major overhaul of the VAT system. After presenting existing reform proposals, in this article, the authors advocate making use of the opportunities offered by digitization and suggest that the reverse charge mechanism should generally apply to business-to-business transactions when the supplies have been recorded in a central online database.
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