Öz
In order to combat VAT evasion and illegal recovery, it is necessary to conduct a
thorough analysis of the potential loopholes in tax legislation and regulations, and
discuss the procedures in the operations of the VAT and Customs
Administrations, to come out with proposals aimed at combating this phenomenon
and reducing its negative consequences on the state revenues.
Therefore, we will study the indicators revealed in the field study we already
conducted in terms of cases of VAT evasion and illegal recovery, in light of
reconsidering the legal texts that regulate Value Added Tax, as well as
administrative, structural and legislative loopholes. Field and structural measures
are suggested, along with reconsideration of tax legislation related to this issue.
Anahtar Kelimeler
VAT Evasion illegal recovery legislative loopholes tax legislation
Kaynakça
- Van Brederode (2008), Third Party Risks and Liabilities in Case of VAT Fraud in The EU, International Tax Journal - Chicago. - Vol. 34 (2008), No. 1 ; pp.31-38.
- Gebauer A., Chang Woon Nam, Parsche R. (2007), Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU, Journal of Economics Policy Reform, Vol.10 (2007), No. 1, pp.1-13.
- Tavares J., Iglesias M., (2010), Dimensions of Causal Attributions of Tax Evasion in Portugal, Revista de Psicologia del Trabajo y de las Organizaciones.
- Fagbemi T., Uadiale O., Noah A., The Ethics of Tax Evasion : Perceptual Evidence from Nigeria. (2010). European Journal of Social Sciences, Vol. 17 (2010), No. 3; pp.1-13.
- McGee R., Benk S., Yildirm H., Kayikci M., The Ethics of Tax Evasion: A Study of Turkish Tax Practioner Opinion (2011). European Journal of Social Sciences. Vol.18 (2011), No. 3; pp. 1-14.
- Rihan W., Value Added Tax (2001). Series of Lectures made in the central inspection bursary.
- Republic of Lebanon, Ministry of Finance, Value Added Tax Law, VAT Lebanon –law 2.3 and its modifications (2005).
Öz
Kaynakça
- Van Brederode (2008), Third Party Risks and Liabilities in Case of VAT Fraud in The EU, International Tax Journal - Chicago. - Vol. 34 (2008), No. 1 ; pp.31-38.
- Gebauer A., Chang Woon Nam, Parsche R. (2007), Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU, Journal of Economics Policy Reform, Vol.10 (2007), No. 1, pp.1-13.
- Tavares J., Iglesias M., (2010), Dimensions of Causal Attributions of Tax Evasion in Portugal, Revista de Psicologia del Trabajo y de las Organizaciones.
- Fagbemi T., Uadiale O., Noah A., The Ethics of Tax Evasion : Perceptual Evidence from Nigeria. (2010). European Journal of Social Sciences, Vol. 17 (2010), No. 3; pp.1-13.
- McGee R., Benk S., Yildirm H., Kayikci M., The Ethics of Tax Evasion: A Study of Turkish Tax Practioner Opinion (2011). European Journal of Social Sciences. Vol.18 (2011), No. 3; pp. 1-14.
- Rihan W., Value Added Tax (2001). Series of Lectures made in the central inspection bursary.
- Republic of Lebanon, Ministry of Finance, Value Added Tax Law, VAT Lebanon –law 2.3 and its modifications (2005).
Ayrıntılar
| Diğer ID | JA76RU54CZ |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Aralık 2012 |
| Yayımlandığı Sayı | Yıl 2012 Cilt: 4 Sayı: 2 |