Some Insights of Value-Added Tax Gap

Cuceu Ionuţ-Constantin (), Văidean Viorela-Ligia () and Maşca Simona-Gabriela ()
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Cuceu Ionuţ-Constantin: "Babeş-Bolyai" University Cluj-Napoca
Văidean Viorela-Ligia: "Babeş-Bolyai" University Cluj-Napoca
MaÅŸca Simona-Gabriela: "BabeÅŸ-Bolyai" University Cluj-Napoca

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 2, 547-552

Abstract: This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT Gap (that refers to losses in VAT receipts arising from tax evasion, insolvency and bankruptcy).

Keywords: tax; gap; fraud (search for similar items in EconPapers)
JEL-codes: H25 H26 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:547-552

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