增值税在海湾合作委员会-失踪的贸易欺诈

LSN: Law & Economics: Private Law (Topic) Pub Date : 2016-08-08 DOI:10.2139/SSRN.2820091

R. T. Ainsworth, Musaad Alwohaibi

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引用次数: 0

摘要

所有增值税都容易受到失踪交易员(MT)欺诈的影响。经济共同体采用的增值税尤其容易受到影响。例如，欧盟每年因这种欺诈行为损失超过1000亿欧元。鉴于预计到2018年1月1日，海湾合作委员会将采用欧洲式的信用发票增值税，本文提供了一种基于技术的解决方案，涉及通过人工智能(AI)进行风险分析的集中收集(安全加密)数据流实时跟踪应税交易。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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VAT in the GCC - Missing Trader Frauds

All VATs are susceptible to missing trader (MT) fraud. VATs adopted in an economic community are particularly more susceptible. The EU, for example, loses in excess of €100b annually to this fraud. Given the anticipated adoption of a European-style credit-invoice VAT in the GCC by January 1, 2018, this paper offers a technology-based solution involving the real-time tracking of taxable transactions with centrally collected (securely encrypted) data flows that are risk-analyzed by artificial intelligence (AI).

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LSN: Law & Economics: Private Law (Topic)

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