The EU market＇s free circulation principle severs the VAT chain at the EU States＇ borders, thus, encouraging VAT fraud. The increased ＂transit traffic＂ from outside the EU with final destination in EU countries al...The EU market＇s free circulation principle severs the VAT chain at the EU States＇ borders, thus, encouraging VAT fraud. The increased ＂transit traffic＂ from outside the EU with final destination in EU countries also contributes to VAT fraud. To examine this issue, we model some different collusive features of these frauds, on which basis we explore their effects on the international trade and the domestic market.展开更多
文摘The EU market＇s free circulation principle severs the VAT chain at the EU States＇ borders, thus, encouraging VAT fraud. The increased ＂transit traffic＂ from outside the EU with final destination in EU countries also contributes to VAT fraud. To examine this issue, we model some different collusive features of these frauds, on which basis we explore their effects on the international trade and the domestic market.
