I do think this explains why VAT evasion is so prevalent among small businesses in Spain.

A sole proprietorship or family business is a control fraud waiting to happen. If one person can control what information gets passed to all others there is not even a requirement for a conspiracy. As one successful small businessman who grossed over $10 million a year once told a friend: "Sometimes I just have to close the door and do things that I never tell anyone else about."


"It is not necessary to have hope in order to persevere."