VAT fraudとのたたかい

EUを中心に旬なトピックが、技術を用いた対応だ。

• S. Jafari, Combining Modern Technology and Real-Time Invoice Reporting to Combat VAT Fraud: No Revolution, but a Technological Evolution, International VAT Monitor, 2020 (Volume 31), No 3, Published:18 May 2020
• R. Ismer and M. (Magdalena) Schwarz, Combating VAT Fraud through Digital Technologies: A Reform Proposal, International VAT Monitor, 2019 (Volume 30), No 6, Published:3 October 2019

2019年に、EUがVAT GAPの報告書を出している。

• Study and Reports on the VAT Gap in the EU-28 Member States: 2019 Final Report, TAXUD/2015/CC/131

国際機関でも、いろいろな取り組み。

• IMFのWorking paperがこれ Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference? by Emmanouil Kitsios, João Jalles, and Geneviève Verdier WP/20/245 (2020)

• OECDも　Technology Tools to Tackle Tax Evasion and Tax Fraud (2017)