Search Results

1 - 3 of 3 items :

  • "Clearing system" x
Clear All


There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the chain transaction does not pay tax in good faith. There is the action plan to introduce the definitive value added tax to prevent tax fraud in intra-community transactions. However, in order to ensure normal value added tax administration in all member states, a number of measures are needed to be done. It is necessary to develop a mutual settlement mechanism in cases of intra-community transactions. The aim of this research is to develop a possible solution for the management of tax payments under the definitive value added tax regime. The results of the research show that to manage tax payments, several payment management systems can be used. However, as a solution, a special clearing system could be introduced. Quantitative research methods such as statistical methods were used in order to analyze the situation of tax fraud in EU and its main causes, as well as mathematical modeling methods to analyze the definitive VAT system and to calculate the balance between countries in an example for clearing mechanism.

REFERENCES [1] R. Cupek, A. Ziebinski, L. Huczala and H. Erdogan, “Agent-based manufacturing execution systems for short-series production scheduling”, Computers in Industry , vol. 82, pp. 245-258, 2016. [2] R. Dylewski, A. Jardzioch and I. Krebs, “The Optimal Sequence of Production Orders, Taking into Account the Cost of Delays”, Management and Production Engineering Review , vol. 7, no. 2, pp. 21-28, 2016. [3] R. Germs, N.D. Van Foreest and O.A. Kilc, “Optimal policies for production-clearing systems under continuous – review”, European Journal of

References Artalejo, J.R. and G´omez-Corral, A. (1998). Analysis of a stochastic clearing system with repeated attempts, Stochastic Models 14(3): 623-645. Atencia, I. (2014). A discrete-time system with service control and repairs, International Journal of Applied Mathematics and Computer Science 24(3): 471-484, DOI: 10.2478/amcs-2014-0035. Atencia, I. (2016). A discrete-time queueing system with changes in the vacation times, International Journal of Applied Mathematics and Computer Science 26(2): 379-390, DOI: 10.1515/amcs-2016-0027. Atencia, I. and Moreno, P