English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The formation of the tax system is as old as the emergence of statehood, together with the intention of not paying taxes. The value added tax, i.e. VAT, is no difference. The European Communities decided to introduce VAT during the tax harmonisation process in 1973. The liberalised free flow of production factors between Member States has provided an opportunity for the increasingly complicated and complex methods of VAT fraud. The main objective of my study is to present a possible grouping of VAT frauds according to my own conceptual approach.

Grouping of Misconduct Types in Case of VAT Fraud