This project investigates how the Danish VAT system is being exploited by some companies to obtain an unfair gain which is illegal. VAT legislation is made up of the VAT Directive which is regulated by the EU Directive. False invoices and many other methods are being used to cheat. Unfortunately, the tax authorities do not always fast enough to detect these irregularities because their resources are not sufficient. The project also examines how easy it is possible to cheat the VAT system. From the National Tax Tribunal seen VAT cases are not falling and the tax authority trying to come up with measures to close loopholes in the legislation. This is explored through two interviews from experts to come up with deeper explanation of the area. Upon examination of Tax Administration working methods used accounting principles and laws which proves to be effective in detecting irregularities. Tax experiencing challenges, especially startups, because they typically are not familiar with laws and regulations. The Danish welfare state is financed part of the VAT resource, but now cheated with VAT system which undermines the welfare state.
|Uddannelser||Erhvervsøkonomi, (Bachelor/kandidatuddannelse) Bachelor el. kandidat|
|Udgivelsesdato||22 jan. 2014|
|Vejledere||Jørgen Ravn Elkjær|
- SKAT og moms