Understanding VAT Evasion and Fraud

了解增值税逃税和欺诈

• 批准号: 323860631
• 负责人: Professor Dr. Thiess Büttner
• 金额: --
• 依托单位: Lehrstuhl für VWL, insb. Finanzwissenschaft
• 依托单位国家: 德国
• 项目类别: Research Grants
• 财政年份: 2017
• 资助国家: 德国
• 起止时间: 2016-12-31 至 2022-12-31
• 项目状态: 已结题
• 来源: https://gepris.dfg.de/gepris/projekt/323860631?language=en
• 关键词: Understanding; VAT; Evasion; Fraud

-- The project seeks to combine expertise in theoretical, experimental and empirical research to address the following questions: What are the determinants of VAT evasion and VAT fraud? How effective are policy measures against it? Evasion arises if VAT is not charged on taxable business to consumer transactions. Fraud emerges if VAT charged on sales is not transferred to the tax authorities as the seller disappears, for instance, through forged bankruptcy without transferring the tax revenues to the tax authorities. VAT fraud often takes place in a business to business environment. -- By focusing on VAT, this project moves beyond the scope of traditional tax evasion research. By design VAT is an advanced tax instrument that generates information on the taxable base by two parties: buyers and sellers. Therefore, evasion and fraud induce interaction between agents at different stages of the value chain. The intricate interplay between timing of information, criminal collaboration, and collection gives rise to opportunities which are characteristic not only for VAT fraud but also for other types of modern tax fraud. Available statistics point at huge revenue losses.-- Despite the key role of VAT as a revenue source, the existing literature has not taken into account the different incentives for evasion and fraud along the value chain. Research is also lacking on the effects of measures against VAT evasion and fraud. To fill in this gap, the experimental research part of the project allows for a rigorous comparison of the effects of various policy interventions. The empirical research part of the project exploits actual tax reforms as quasi-experiments in order to evaluate the outcome of policies tackling VAT noncompliance.-- The research project does not only assess available options to designing taxes in ways that curb tax evasion. By implementing specific tax institutions in an experimental laboratory setting, it also explores the use of experimental research for solving practical problems in public policy, more specifically in taxation and tax administration. To our knowledge, this project constitutes the first rigorous experimental framework that compares different policy measures targeting the performance of the VAT system. The project combines experimental research with empirical analyses. This overlap of methodologies in addressing similar research questions is synergetic and permits a more comprehensive analysis that will be mutually advantageous for the individual parts of the proposed research project. -- The project also adds to the small literature studying tax issues using individual tax files for Germany. While some progress has been made in the data infrastructure with the introduction of research data centers (Forschungsdatenzentren) at statistical offices and research institutes, compared with other European countries and the US, empirical research on taxation using microdata in Germany is still hugely underdeveloped.

--该项目旨在将联合收割机在理论、实验和实证研究方面的专业知识结合起来，以解决以下问题：增值税逃税和增值税欺诈的决定因素是什么？政策措施的有效性如何？如果对应税企业与消费者的交易不征收增值税，就会产生逃税现象。如果对销售收取的增值税没有转移到税务机关，因为卖方消失了，例如，通过伪造破产，没有将税收转移到税务机关，就会出现欺诈。增值税欺诈通常发生在企业对企业的环境中。--通过关注增值税，本项目超越了传统逃税研究的范围。从设计上讲，增值税是一种先进的税收工具，可以生成买卖双方应纳税基础的信息。因此，逃避和欺诈会导致价值链不同阶段的代理人之间的互动。信息时机、犯罪协作和收款之间错综复杂的相互作用带来了机会，这些机会不仅是增值税欺诈的特征，也是其他类型的现代税务欺诈的特征。现有的统计数据表明，收入损失巨大。尽管增值税作为一种收入来源发挥着关键作用，但现有文献并未考虑到沿着价值链的逃税和欺诈的不同诱因。也缺乏关于打击逃税和欺诈行为措施的效果的研究。为了填补这一空白，该项目的实验研究部分允许对各种政策干预的效果进行严格的比较。该项目的实证研究部分利用实际的税收改革作为准实验，以评估解决增值税违规问题的政策结果。该研究项目不仅评估了以遏制逃税的方式设计税收的现有选择。通过在实验室环境中实施特定的税务机构，它还探索了利用实验研究解决公共政策中的实际问题，更具体地说，在税收和税收管理中。据我们所知，该项目构成了第一个严格的实验框架，比较了针对增值税制度绩效的不同政策措施。该项目将实验研究与实证分析相结合。在处理类似的研究问题时，这种方法的重叠具有协同作用，可以进行更全面的分析，对拟议研究项目的各个部分都有利。--该项目还增加了使用德国个人税务档案研究税务问题的小型文献。虽然在统计局和研究机构设立了研究数据中心（Forschungsdatenzentren），在数据基础设施方面取得了一些进展，但与其他欧洲国家和美国相比，德国利用微观数据进行的税收实证研究仍然非常落后。