Management of Tax Security Knowledge in Intra-Community Trade
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This chapter explores the issues of knowledge appreciation and knowledge management in the context of securing VAT in intra-community trade. This knowledge is proven to be necessary to both honest taxpayers carrying out legal economic activity as well as to bodies enforcing the tax law. The VAT to be presented has been deliberately selected owing to the ever-growing number of VAT scams within fraudulent tax “carousel” schemes; they involve multiple exports and imports of the same goods (in many cases exclusively based on fictitious invoices) through a diverse chain of supplies in a variety of EU countries.
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