Browsing WODC Repository by Title "Vallue-added tax fraud within the European Union"
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Vallue-added tax fraud within the European Union - pilot study(WODC, 1995)This research project, to a certain degree, aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of cross-border Vallue-Added Tax (VAT) fraud within the European Union. Insight is to be provided into: a) the effectiveness of the present VAT control system; b) the vulnerability of legitimate trade to criminal inroads; c) the development of organized crime in this area.