A karusszel típusú csalások elleni küzdelem fegyvernemei és azok célpontjai

Carousel fraud is one of the basic schemes of cross-border organised VAT the fight againstit became current, and it is at the same time a challenge for the National Tax and CustomsAdministration and its predecessors. This article aims to introduce this fraud scheme and thetax administration-, law enforcement- and criminal investigation toolkits (‘branches’) used incombating it, and to allocate each tool (‘arms’) to the efforts (‘targets’) made to eradicate therelevant elements characterising the working mechanism of carousel fraud. Additionally, I alsointend to point out the necessity of measurement of carousel fraud in criminal statistics, therelevance of which, in addition to the general feedback, lies in the application of general reversetaxation implemented in the EU on a temporary basis not long ago.