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Study to Quantify and Analyse the VAT Gap in the EU Member States: 2016 Final Report

Grzegorz Poniatowski, Mikhail Bonch-Osmolovskiy and Misha Belkindas

No 483, CASE Network Studies and Analyses from CASE-Center for Social and Economic Research

Abstract: This analysis serves as the Final Report for the DG TAXUD Project 2015/CC/131, “Study and Reports on the VAT Gap in the EU-28 Member States”, which is a follow up to the reports published in 2013, 2014, and 2015. In this report, we present estimates of the VAT Gap and the Policy Gap for the year 2014, as well as revised estimates for the years 2010-2013 due the transmission of Eurostat national accounts from the ESA95 to the ESA10. This update covers Croatia, which was not included in the previous updates. While it was hoped that the update would also cover Cyprus, it has not been possible due to incomplete national accounts data.

Keywords: consumption taxation; VAT; tax fraud; tax evasion; tax avoidance; tax gap; tax non-compliance; policy gap (search for similar items in EconPapers)
JEL-codes: H24 H26 (search for similar items in EconPapers)
Pages: 81
Date: 2016-09
New Economics Papers: this item is included in nep-iue
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Citations: View citations in EconPapers (2)

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