The article analyzes the first VAT fraud on voice over Internet protocol (VoIP), the Phuncards-Broker operation, which took place in Italy between 2005 and 2007. The authors explore the policy implications for tax authorities, looking at how changes in their strategies may reduce incentives to participate in the fraud. They argue that, in the short term, information technology solutions might offer some of the best answers when effectively combined with reverse charge, while, in the longer term, an extension of the one-stop shop system may represent a new hypothesis of VAT reform in an anti-fraud perspective.

Digital VAT carousel fraud. A new boundary for criminality? / Borselli, Fabrizio; Fedeli, Silvia; Giuriato, Luisa. - In: TAX NOTES INTERNATIONAL. - ISSN 1048-3306. - STAMPA. - 77:8(2015), pp. 707-724.

Digital VAT carousel fraud. A new boundary for criminality?

Fedeli, Silvia
;
Giuriato Luisa
2015

Abstract

The article analyzes the first VAT fraud on voice over Internet protocol (VoIP), the Phuncards-Broker operation, which took place in Italy between 2005 and 2007. The authors explore the policy implications for tax authorities, looking at how changes in their strategies may reduce incentives to participate in the fraud. They argue that, in the short term, information technology solutions might offer some of the best answers when effectively combined with reverse charge, while, in the longer term, an extension of the one-stop shop system may represent a new hypothesis of VAT reform in an anti-fraud perspective.
EU value added tax; VAT fraud; reverse-charge; one-stop-shop system
01 Pubblicazione su rivista::01a Articolo in rivista
Digital VAT carousel fraud. A new boundary for criminality? / Borselli, Fabrizio; Fedeli, Silvia; Giuriato, Luisa. - In: TAX NOTES INTERNATIONAL. - ISSN 1048-3306. - STAMPA. - 77:8(2015), pp. 707-724.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11573/776172
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