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Preferred term

value-added tax fraud  

Definition

  • European value-added tax (VAT) fraud is growing exponentially, both in degree and in level of cultivation, to the point that it is adversely affecting the accuracy of trade statistics of member states of the Organisation for Economic Co-operation and Development (OECD). Although estimates of VAT losses vary, the International VAT Association brackets losses from 60 billion to 100 billion euros per annum for all member states. [Source: Encyclopedia of Transnational Crime & Justice; Value-Added Tax Fraud]

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URI

https://concepts.sagepub.com/social-science/concept/value-added_tax_fraud

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