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VAT fraud and evasion what do we know and what can be done ? MichaelKeen, Stephen Smith

By: Keen, Michael James.
Contributor(s): Smith, Stephen.
Material type: ArticleArticlePublisher: 2006Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | FRAUDE FISCAL | EVASION FISCAL | CONTROL | INSPECCION TRIBUTARIA | UNION EUROPEA | ESTADOS UNIDOS In: National tax journal v. 59, n. 4, December 2006, p. 861-887
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