全部 标题 作者
关键词 摘要

OALib Journal期刊
ISSN: 2333-9721
费用:99美元

查看量下载量

相关文章

更多...

A Game Theoretic Approach to Cross-Border VAT Evasion within EU Member States and its Relationship with the Black Economy

Keywords: VAT evasion , Direct tax evasion , Nash equilibrium-black chain

Full-Text   Cite this paper   Add to My Lib

Abstract:

The interruption of the VAT chain at national borders makes several types of tax fraud possible. One is the multi stages black VAT chain in the domestic markets of various countries, which facilitates the development of a black economy favouring the evasion of income tax, social security contributions and other market regulations, including the protection of intellectual property and of brands. We devise a stylised model of Nash equilibrium-black chain for the “VAT-free goods”, depicting its effects on both market prices and illegal gains for fraudsters. The policy implications of the model aiming to contrast the black economy are analysed.

Full-Text

Contact Us

service@oalib.com

QQ:3279437679

WhatsApp +8615387084133