Study to quantify and analyse the VAT gap in the EU-25 Member States

Reckon

No 29, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This report is concerned with quantifying and analysing the VAT gap in each EU Member State over the period 2000?2006. This report has been produced by Reckon LLP following a study commissioned by the European Commission, Directorate-General for Taxation and Customs Union. It is the result of independent work carried out by Reckon LLP, and does not necessarily reflect the opinions or position of the European Commission or of the national bodies consulted. Any errors are our own.

Keywords: European Union; taxation; value added taxation; tax fraud (search for similar items in EconPapers)
JEL-codes: H25 H26 (search for similar items in EconPapers)
Pages: 109 pages
Date: 2009-09
New Economics Papers: this item is included in nep-acc, nep-eec, nep-pbe and nep-pub
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Citations: View citations in EconPapers (42)

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