STUDY AND ANALYSIS OF VAT EVASION AND ILLEGAL RECOVERY IN LEBANON

In order to combat VAT evasion and illegal recovery, it is necessary to conduct a thorough analysis of the potential loopholes in tax legislation and regulations, and discuss the procedures in the operations of the VAT and Customs Administrations, to come out with proposals aimed at combating this phenomenon and reducing its negative consequences on the state revenues. Therefore, we will study the indicators revealed in the field study we already conducted in terms of cases of VAT evasion and illegal recovery, in light of reconsidering the legal texts that regulate Value Added Tax, as well as administrative, structural and legislative loopholes. Field and structural measures are suggested, along with reconsideration of tax legislation related to this issue.

Keywords:

VAT Evasion illegal recovery, legislative loopholes, tax legislation,

PDF

___

Van Brederode (2008), Third Party Risks and Liabilities in Case of VAT Fraud in The EU, International Tax Journal - Chicago. - Vol. 34 (2008), No. 1 ; pp.31-38.
Gebauer A., Chang Woon Nam, Parsche R. (2007), Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU, Journal of Economics Policy Reform, Vol.10 (2007), No. 1, pp.1-13.
Tavares J., Iglesias M., (2010), Dimensions of Causal Attributions of Tax Evasion in Portugal, Revista de Psicologia del Trabajo y de las Organizaciones.
Fagbemi T., Uadiale O., Noah A., The Ethics of Tax Evasion : Perceptual Evidence from Nigeria. (2010). European Journal of Social Sciences, Vol. 17 (2010), No. 3; pp.1-13.
McGee R., Benk S., Yildirm H., Kayikci M., The Ethics of Tax Evasion: A Study of Turkish Tax Practioner Opinion (2011). European Journal of Social Sciences. Vol.18 (2011), No. 3; pp. 1-14.
Rihan W., Value Added Tax (2001). Series of Lectures made in the central inspection bursary.
Republic of Lebanon, Ministry of Finance, Value Added Tax Law, VAT Lebanon –law 2.3 and its modifications (2005).