Value Added Tax Fraud

ISBN-13: 9780367582609 / Angielski / Miękka / 2020 / 320 str.

Marius-Cristian Frunza

Opis

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.

Spis treści

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

O autorze

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.