Traditional problems with the evasion and siphoning of value added tax

The Value Added Tax is created in 1954 by the French economist Maurice Laure. In 1994 the VAT in introduced in Bulgaria, and belongs to the group of indirect taxes. The final price of the goods and services, taxed with Additional Value, is paid by the customer. The frauds with the VAT are one of the most common criminal acts in the national (and in some cases international) organized criminality, as they are one of the basic means for funding it. Despite the undertaken measurements for preventing and controlling these types of frauds, they are still spread all over the country. The VAT siphoning and evasion are a serious treat for the regulation and the quantity of the incomes in the national treasury, as well as for the financial stability of the national economy at all.