Fiscal and Economic Competition Implications of Carousel Fraud in the European Union. Institute for Promoting Research & Policy Development Reino Unido. Factor de impacto 0.63. Indexada en plataformas científicas relevantes para la gestión y negocios.

This investigation sheds light on tax and economic competition implications of community VAT accounting. The regulation of a transitional regime characterized by the destination principle results in the so-called 'carousel fraud' in the European Union which causes damage to public funds, distortion of competition between companies in the same sector and deterioration of international trade. European tax harmonization mechanisms are proposed to improve tax justice, fair economic competition in the region and optimal international trade conditions.