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1、NationalTaxAssociationVATFraudandEvasion:WhatDoWeKnowandWhatCanBeDone?Author(s):MichaelKeenandStephenSmithSource:NationalTaxJournal,Vol.59,No.4(December,2006),pp.861-887Publishedby:NationalTaxAssociationStableURL:http://www.jstor.org/stable/41790363.Accessed:05/09/201309:08Your
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4、ntentdownloadedfrom103.8.222.242onThu,5Sep201309:08:32AMAllusesubjecttoJSTORTermsandConditionsVATFraudandEvasion:WhatDoWeKnowandWhatCanBeDone?Abstract-Likeanytax,theVATisvulnerabletoevasionandfraud.Butitscreditandrefundmechanismoffersuniqueoppor-tunitiesforabuse,andthishasrecen
5、tlybecomeanurgentconcernintheEuropeanUnion(EU).ThispaperdescribesthemainformsofnoncompliancedistinctivetoaVAT,considershowtheycanbeaddressed,andassessesevidenceontheirextentinhigh-incomecountries.WhilethepracticalsignificanceofcurrentdifficultiesintheEUshouldnotbeoverstated,adm
6、inistrativemeasuresalonemayproveinsufficienttodealwiththem,andafundamentalredesignoftheVATtreatmentofintra-communitytrademayberequired.ThecurrentdifficultiesintheEUlargelyreflectcircumstancesthatwouldnotapplyintheU.S.INTRODUCTIONkeyclaimmadebyadvocatesofthevalue-addedtaxThe(VAT
7、)isthatitisaparticularlyeffectivewayofraisingtaxrevenue.Cnossen(1990),forexample,arguesthat"purelyfromarevenuepointofview,VATisprobablythebesttaxeverinvented/71Advocateshavealsolongrecognized,ofcourse,thattheVAT,likeanyothertax,isvulnerabletoevasionandfraud,butstressdistinctive
8、featuresoftheVATthatmaymakeitlessvulnerablethanotherfo