The concept of tax gaps - Report on VAT Gap Estimations

Fiscalis Tax Gap Project Group

No 65, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: Effective collection of taxes is a cornerstone of a fair taxation system. Taxes that remain unpaid cause revenue loss in the budget of Member States and may lead to an excessive burden on the honest taxpayers who correctly fulfil their tax obligations. Furthermore, effective collection of taxes is essential for level playing field and avoids economic distortions. Tackling the issue of unpaid taxes is therefore a collective responsibility which starts with understanding the scale and the scope of the issue. Tax gap estimations are rough indicators of revenue loss. In the past decades several methods have been developed by national (tax) administrations and international institutions to estimate revenue loss. In order to pool knowledge and share experience in existing tax gap estimations, the Tax Gap Project Group (TGPG) was established under the Fiscalis 2020 Program. The TGPG consisted of national experts of 15 Member States and its work was coordinated by the European Commission.

Keywords: European Union; VAt gap; tax gap; Member states; VAT; tax revenue (search for similar items in EconPapers)
Pages: 100 pages
Date: 2016-03
New Economics Papers: this item is included in nep-acc, nep-eec, nep-iue and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (14)

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