The Taxation of Imported Fuel Products: Legal and Economic Issues of Tackling VAT and other Import Taxes Fraud in the EU and Lithuanian Republic

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Abstract

The problem of tax fraud, in general, is widely recognized and discussed in the scientific literature, especially since 1960’s. Studies conducted by Becker (1968), Forte (1987), Johns and Slemrod (2010) reported that people with higher incomes are likely to receive incomes from sources which are hard to monitor by tax authorities. Besides, the taxpayers learn how to invest in tax-free activities and how to (aggressively) plan taxes at the same time involving an organized crime even in the international context (e.g. DiLorenzo, 2012). As Allingham and Sandmo (1972) show there are a lot of forms of tax fraud and therefore and they affect both direct and indirect taxes. In this context, tax fraud has a huge impact not only on state fiscal policy (Torgler and Schaltegger, 2005) but also on honest taxpayers that face competitive disadvantage: these taxpayers can consider committing their own fraud to survive in the market.
Original languageEnglish
Pages (from-to)159-176
Number of pages17
JournalWhither our economies - 2016: 5th International Scientific Conference, October 20-21, 2016; Conference Proceedings
Publication statusPublished - Dec 5 2016

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tax fraud
taxation
import
republic
EU
taxes
direct taxes
indirect taxes
economics
income
organized crime
fiscal policy
technical literature
fraud
market

Keywords

  • VAT fraud prevention, tax law, taxation, fuel productucts

ASJC Scopus subject areas

  • Social Sciences(all)

Cite this

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title = "The Taxation of Imported Fuel Products: Legal and Economic Issues of Tackling VAT and other Import Taxes Fraud in the EU and Lithuanian Republic",
abstract = "The problem of tax fraud, in general, is widely recognized and discussed in the scientific literature, especially since 1960’s. Studies conducted by Becker (1968), Forte (1987), Johns and Slemrod (2010) reported that people with higher incomes are likely to receive incomes from sources which are hard to monitor by tax authorities. Besides, the taxpayers learn how to invest in tax-free activities and how to (aggressively) plan taxes at the same time involving an organized crime even in the international context (e.g. DiLorenzo, 2012). As Allingham and Sandmo (1972) show there are a lot of forms of tax fraud and therefore and they affect both direct and indirect taxes. In this context, tax fraud has a huge impact not only on state fiscal policy (Torgler and Schaltegger, 2005) but also on honest taxpayers that face competitive disadvantage: these taxpayers can consider committing their own fraud to survive in the market.",
keywords = "VAT fraud prevention, tax law, taxation, fuel productucts",
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AU - Černius, Gintaras

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N2 - The problem of tax fraud, in general, is widely recognized and discussed in the scientific literature, especially since 1960’s. Studies conducted by Becker (1968), Forte (1987), Johns and Slemrod (2010) reported that people with higher incomes are likely to receive incomes from sources which are hard to monitor by tax authorities. Besides, the taxpayers learn how to invest in tax-free activities and how to (aggressively) plan taxes at the same time involving an organized crime even in the international context (e.g. DiLorenzo, 2012). As Allingham and Sandmo (1972) show there are a lot of forms of tax fraud and therefore and they affect both direct and indirect taxes. In this context, tax fraud has a huge impact not only on state fiscal policy (Torgler and Schaltegger, 2005) but also on honest taxpayers that face competitive disadvantage: these taxpayers can consider committing their own fraud to survive in the market.

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