Tax evasion from cross-border fraud: does digitalization make a difference?
Tax evasion from cross-border fraud: does digitalization make a difference?
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Publisher
London: Routledge
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Language
English
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Publisher
London: Routledge
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Scope and Contents
Contents
How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade transactions, we present evidence that (i) cross-border trade tax fraud is non-trivial and prevalent in many countri...
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Full title
Tax evasion from cross-border fraud: does digitalization make a difference?
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TN_cdi_proquest_journals_2806275750
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2806275750
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ISSN
1350-4851
E-ISSN
1466-4291
DOI
10.1080/13504851.2022.2056566
