VAT Self-Enforcement and Invoice Fraud
Authors
Mikel Alla
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Annotation
This integrative review examines why invoice-credit value-added tax (VAT) supports compliance while remaining vulnerable to fraud. Research and institutional sources are synthesised through documentation, cross-party verifiability, credit realisation and administrative validation. Third-party information deters concealment, but fabricated inputs, collusion and non-remittance persist. Digital records support enforcement through effective verification; mistakes and legitimate credits complicate interpretation. The framework distinguishes consistency, transaction substance, entitlement and collection, with Albania as an institutional illustration. Evaluation must consider sustained collections and legitimate input-tax recovery.
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Authors
Mikel Alla
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References:
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