Sökning: "Ivelina Ilkova"

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1. 1. Mind the Gap: Quantifying fraud on Swedish exports using bilateral trade asymmetries

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Författare :Giulian Etingin-Frati; Ivelina Ilkova; [2023]
   Nyckelord :International taxation; Trade; Tax evasion; Customs;

   Sammanfattning : Using open-source international trade statistics, we analyse cases where export country statistics do not match import country statistics for the same trade flow due to fraud. Specifically, we are interested in uncovering undervaluation fraud, whereby importers understate the value of their goods in order to pay lower taxes. LÄS MER