Inter-agency cooperation and the fight against carousel fraud in the European Union

Long, Nadja (2009) Inter-agency cooperation and the fight against carousel fraud in the European Union. MSc dissertation, University of Portsmouth.

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    Abstract

    “Inter-Agency cooperation and the fight against carousel fraud in the European Union” is a subject that deserves discussion. VAT carousel fraud has been a major fraud in many EU countries in recent years. Although figures are not always precise and available, specialists agree that an important part of the VAT to be collected is defrauded using various techniques which may be summed up by the phrase “carousel fraud”. The EU budget is suffering from this loss and European institutions have constantly tried to improve cooperation between tax authorities in order to dismantle carousel fraud. Since carousel fraud is tackled differently in various member states of the European Union, this study has aimed at presenting the structures, results and different handlings of the fraud in a number of different countries. The objectives of this research, both literature-based and through semi-structured interviews, were to question the efficiency of a new model of cooperation, including both tax authorities and law enforcement authorities. Recommendations are positive: a stronger cooperation should be established and enhancing cooperation between tax authorities should not be the only goal developed at a policy level.

    Item Type: Dissertation
    Departments/Research Groups: Faculty of Humanities and Social Sciences > Institute of Criminal Justice Studies
    Depositing User: Jane Polwin
    Date Deposited: 20 Jan 2011 12:48
    Last Modified: 28 Jan 2015 11:15
    URI: http://eprints.port.ac.uk/id/eprint/726

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