Value Added Tax Fraud

Marius-Cristian Frunza

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English

Routledge
30 June 2020

International finance; Taxation; International criminal law; Fraud; Banking law

Series: Routledge Research in Finance and Banking Law

"Serving as an introduction to one of the ""hottest"" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud.

Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation."

By: Marius-Cristian Frunza
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 620g
ISBN: 9780367582609
ISBN 10: 0367582600
Series: Routledge Research in Finance and Banking Law
Pages: 320
Publication Date: 30 June 2020
Audience: College/higher education , Primary
Format: Paperback
Publisher's Status: Active

Table of Contents Acknowledgments Chapter One- Introduction to the mechanisms of VAT fraud Chapter Two- Markets and VAT fraud Chapter Three- Impact of the VAT fraud on EU's economy Chapter Four - Brexit effect on the VAT fraud Chapter Five - VAT: A modern economic weapon Chapter Six - How the VAT fraud proceeds are laundered? Chapter Seven - Perspectives upon the VAT fraud in the Eurasian Economic Union Chapter Eight- The economy of terror : VAT fraud and terrorism financing Chapter Nine- Technology: a real leverage for the VAT fraudsters Chapter Ten- Who is who in the VAT milieu ? Chapter Eleven- How the VAT fraud reshaped the criminal underworld? Chapter Twelve - Investigating the VAT fraud Chapter Thirteen - Avenues of countering VAT fraud Appendix- Interview: Chris Perryman, Europol Interview: Bo Elkjaer a pioneer journalist in VAT investigation Interview: Dr. Mike Cheetham, VAT fraud expert

Marius-Cristian Frunza is a Director with Schwarzthal Kapital, United Kingdom and an Associate Researcher with the Laboratory of Excellence for Financial Regulation (LABEX ReFI) in Paris, France.