Value Added Tax Fraud: 1st Edition (Hardback) book cover

Value Added Tax Fraud

1st Edition

By Marius-Cristian Frunza


320 pages

Purchasing Options:$ = USD
Hardback: 9781138298293
pub: 2018-11-26
eBook (VitalSource) : 9781315098722
pub: 2018-12-07
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Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud.


Introduction to VAT Fraud will be of interestto students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation.

Table of Contents

Table of Contents


Chapter One- Introduction to the mechanisms of VAT fraud


Chapter Two- Markets and VAT fraud


Chapter Three- Impact of the VAT fraud on EU's economy


Chapter Four - Brexit effect on the VAT fraud


Chapter Five - VAT: A modern economic weapon


Chapter Six - How the VAT fraud proceeds are laundered?


Chapter Seven - Perspectives upon the VAT fraud in the Eurasian Economic Union


Chapter Eight- The economy of terror : VAT fraud and terrorism financing


Chapter Nine- Technology: a real leverage for the VAT fraudsters


Chapter Ten- Who is who in the VAT milieu ?


Chapter Eleven- How the VAT fraud reshaped the criminal underworld?


Chapter Twelve - Investigating the VAT fraud


Chapter Thirteen - Avenues of countering VAT fraud




  • Interview: Chris Perryman, Europol

  • Interview: Bo Elkjaer a pioneer journalist in VAT investigation

  • Interview: Dr. Mike Cheetham, VAT fraud expert

About the Author

Marius-Cristian Frunza is a Director with Schwarzthal Kapital, United Kingdom and an Associate Researcher with the Laboratory of Excellence for Financial Regulation (LABEX ReFI) in Paris, France.

About the Series

Routledge Research in Finance and Banking Law

This series explores the key developments in financial and banking law, offering critical analyses of legislation and regulatory frameworks at the international regional and domestic levels. Legislation, case law, regulatory structures and institutions are discussed from a variety of theoretical and methodological approaches. The books in this series provide valuable and far-reaching investigations into the challenges of regulating finance and banking in a fast-moving and interconnected global economy.

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Subject Categories

BISAC Subject Codes/Headings:
LAW / Banking
LAW / Criminal Law / General
LAW / International
LAW / Taxation