Page 4 - Tax Tribune 35.

CONTENT

TRACKING CASH FLOW IN RELATION TO E-COMMERCE ACTIVITIES .................................5
Inger Berntsson: The Swedish approach to identify non-filers on the internet........................ 6
Lyubka Timcheva: Control of e-commerce in Bulgaria,
Courier companies – Reliable source of information on cash on delivery ............................. 10
Henk Vermeulen: E-Commerce and web scraping ................................................................................ 15

FIGHT AGAINST VAT AVOIDANCE AND VAT FRAUD ..........................................................19
Germán de Melo Ponce: Vat avoidance related to pharmaceutical products ......................... 20
Kurt Caestecker: VAT abuse by local authorities in Belgium ........................................................... 25
Julia Martínez: The use of electronic transaction reporting systems
to prevent and detect VAT fraud - experience in Spain................................................................... 29
Serge Hollerich: Co-operation between tax administrations – examples of
cooperative work with others........................................................................................................................ 34

IDENTIFYING EFFECTIVE SOLUTIONS TO INCREASE (VOLUNTARY)
TAX COMPLIANCE ....................................................................................................................37
Gema Jiménez Martín: The maintenance of the Register of Tax Obligations in Spain....... 38
Tor Arne Pladsen, Inger Guro Bendiksen, Arne Kristian Aas: Can we make people
file their tax return forms by calling them? A randomized controlled trial .......................... 42
Ronald Andersen: The Danish approach to Non-filers and Stop-filers/Vat ............................. 49

ANALYSIS AND EFFICIENT USE OF BIG DATA.......................................................................53
Carlos Andrés García: Use of Big Data for a massive analysis of relationships....................... 54
Mark Pijnenburg, Kelly Kuijpers: Explaining risk models to the business - Using an
analogy as an intermediate step .................................................................................................................. 57
Natalija Filipovica, Andzelika Lauska: Latvian experience in tax GAP estimation.................... 63

APPROACH TO LARGE TAXPAYERS........................................................................................75
Maria Jesus Cardoso, Eduardo Cordoba: Risk analysis process: Spanish approach
for large taxpayers .............................................................................................................................................. 76
Marcus Pihl: Sweden´s approach to risk assessment - Regarding transfer
pricing and profit allocation to permanent establishments .......................................................... 82

IMPROVING PROCESSES IN TAX ADMINISTRATIONS, IMPROVING
PERCEPTIONS OF TAX SYSTEM...............................................................................................87
Skirmantas Matulis: Applying Continuous Improvement methods in
State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania ........ 88
Rosen Bachvarov: Bulgaria’s fiscal educational program with its
own online tutorials now ................................................................................................................................. 94