Unspecified return value added tax as a method of fraud

Value-added tax plays a vital role in the formation of state revenues. Tax evasion inflicts a severe blow on the economic security of the state, and the more representatives of the private sector of the economy evade taxes, the more difficult it will be to implement high-quality socio-economic state policy. It seems relevant to study modern ways and methods of tax evasion in order to discuss and further develop mechanisms for the prevention of such crimes. The purpose of the article is to consider fraudulent activities that are based on the return of the value-added tax. Practical significance of this work lies in the accumulation by the author of the lawyer's practice in dealing with frauds with export VAT. Despite the high latency of the crime in question, the author emphasizes the high social significance of countering and preventing such crimes, especially complicated by a cross-border nature. The generalized practical experience of the author on this issue, presented in this article, can be useful both to representatives of law enforcement agencies and legal scholars for developing specific mechanisms and methods for preventing and combating the unjustified return of value-added tax.

VAT fraud, corruption, criminal business, tax optimization, financial and business operations