FRAUD SCHEMES WITHIN EUROPEAN STRUCTURAL FUNDS AND POSSIBLE SOLUTIONS FOR THEIR MITIGATION
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Abstract
Fraud is interdisciplinary, intersectoral and international. Fraud cases may include smuggling, illegal tax schemas, documents of falsi ed goods, and documents of nonexistent deals, arti cially increased prices, money laundering and other illegal activities. Fraud risk in European Union fund nanced projects is common not only for Latvia, but also for other European Union member states. All the member states are facing similar problems, therefore antifraud activities de nition and implementation were de ned by the European Commission as one of the preconditions for fund nancing for countries in 2014-2020 planning period. The goal of the work is to explore the most common fraud schemes in European Union nanced projects and to provide recommendations for fraud prevention.
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Fraud, Illegal activities, antifraud activities, fraud mitigation
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