ES: GESTHA (2009) "Evolución de la recaudación por IVA en los años 1995-2008: Radiografia de un gran fraude fiscal"

Article (10 pages, in Spanish) by GESTHA, Sindicato de Técnicos del Ministerio de Hacienda (Spain), setting out an estimate of the growth of VAT losses in the period 1995-2008 relative to reference year 1995. The estimates are based on a comparison of the trend of GDP growth with the trend on average VAT due per return. Implicit in the approach is the assumption that, absent fraud, both of these series would exhibit the same trend.

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Filed under Tax fraud, VAT.

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