VAT and GST systems are a reliable source of revenue for most countries in the world. Because large groups of entrepreneurs need to be able to apply the rules associated with these taxes relatively easily, there is a need to keep these indirect taxes simple. On the other hand, various forms of fraud are forcing legislators to take additional measures that are at odds with the need to keep indirect taxes simple.
In our lecture, we will focus on the ways in which EU legislators and courts are attempting to curb these forms of fraud, in addition to providing a brief overview of common fraud patterns. In addition, we will discuss an initiative taken in 2021 to establish a European Public Prosecutor's Office (EPPO) that prosecutes VAT fraud/Missing Trader Fraud cases in EU states. The idea is to compare the initiatives that are and are being developed in the EU with those in Singapore during a panel discussion. This will provide a good idea of which control methods (or combinations of control methods) are most effective, particularly in relation to the desire to keep VAT workable for the large group of taxpayers who simply want to comply with their obligations.
SPEAKERS
You may refer to the Speakers Biography here.
CO-ORGANISED WITH
Tilburg University is at the heart of society. We want to have a positive impact on society and to help shape that society. With our high-quality research and inspiring and character-building education, we contribute to an equitable, inclusive, and sustainable society. This focus has been in Tilburg University’s DNA since its establishment in 1927.
Tilburg School of Economics and Management (TiSEM) is the leading European School for research and education in the fields of Business and Economics. TiSEM’s academic staff contribute to a range societally relevant topics through the cutting-edge research on, among others, entrepreneurship, innovation, alleviation of world hunger, sustainability, market governance and ageing. The School stimulates inter-disciplinary research by collaborating with a range of academic, business and government partners in research centers and networks. The School offers a range of high-quality Bachelor and Master programs (most of them in English) as well as a rigorous Research Master and PhD program to about 7,000 students.
https://www.tilburguniversity.edu/
About Singapore Tax Academy Research Initiative (STARI)
The Singapore Tax Academy Research Initiative (STARI) conducts leading tax law research in a rapidly developing international tax landscape, while also building domestic tax research capacity, developing strong academic networks, and bringing the best in international tax thought-leadership to the tax profession in Singapore. In addition to its research activities, STARI provides training in academic research and writing, and works with the world’s best tax law academics to develop tax professionals.
https://ccla.smu.edu.sg/stari
About Tax Academy of Singapore
The Tax Academy of Singapore is a not-for-profit institution set up by the Inland Revenue Authority of Singapore in collaboration with the international accounting firms – Deloitte & Touche, Ernst & Young, KPMG and PricewaterhouseCoopers, the Singapore Chartered Tax Professionals, the Institute of Singapore Chartered Accountants and the Law Society of Singapore.
As a leading hub for tax excellence and a network of networks, Tax Academy collaborates with leaders in the industry, academia and the government to develop and deliver structured tax training programmes, regular seminars and conferences. Through these platforms, tax professionals can stay current with global developments while enhancing their professional competency, knowledge and capabilities. By fostering exchanges between industry experts, academics and government officials from both local and international spheres, Tax Academy cultivates an environment of continuous learning and knowledge sharing.
https://www.taxacademy.sg
