Fraudulent exploitations of value added tax policies
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Author
Yaramishyan, Daniel Iourievitch
Co-author
Riga Graduate School of Law
Advisor
Sauša, Jūlija
Date
2024Metadata
Show full item recordAbstract
The research aims to provide a comprehensive understanding of missing trader intra-community VAT fraud within the European carbon market, shedding light on its implications for various sectors. Carbon trading VAT fraud, is a pertinent issue in contemporary global affairs, and poses significant challenges to the integrity and effectiveness of carbon emissions markets. This research on carbon trading VAT fraud is crucial for addressing pressing issues at the intersection of climate change, finance, and sustainable development. By examining the challenges posed by fraudulent activities, the study aims to provide valuable insights into the systemic vulnerabilities of carbon markets and identify opportunities for enhancing their resilience and effectiveness in achieving global environmental goals. The author will discuss long-term EU environmental objectives, and also examine the reforms planned by the commission. The conclusion will examine the commission planned reforms. Looking to understand if these reforms are strengthening the market.