We have experience in the use of gap analysis as a technique to estimate the extent of uncollected tax revenues.
We have a good understanding of the issues surrounding Carousel or Missing Trader Intra Community (MTIC) fraud, and the use of alternative systems of accounting to prevent these types of VAT fraud.
Our paper, Reverse charging to prevent VAT fraud (2 pages, PDF) provides an analysis of the potential impact of reverse charging on VAT fraud.
We have also advised clients on the measurement of excise duty fraud, particularly tobacco smuggling, and on econometric issues arising in estimating the effect of fraud prevention measures.
Our experience includes work for the UK National Audit Office and the European Commission.