How the European Commission and European countries fight VAT fraud

Tomasz Michalik

No 147, mBank - CASE Seminar Proceedings from CASE-Center for Social and Economic Research

Abstract: The VAT gap, both on the European Union scale and that of particular member states (though not all of them) appeals to the imagination and awakens many extreme emotions. For it is difficult to accept that the level is so significant, and – what is more – in recent years it has narrowed quite insignificantly despite attempts to limit it. In the popular understanding, this gap is quite often identified exclusively with the consequences of fraud, but it has many more component elements, many of which have nothing to do with abuse. Still, this doesn’t change the face that it is precisely fraud and abuse that constitute a particularly significant element of the VAT gap.

Keywords: Value Added Tax; tax fraud; tax evasion; tax non-compliance; tax avoidance; EU; Poland (search for similar items in EconPapers)
JEL-codes: H25 H26 (search for similar items in EconPapers)
Pages: 57
Date: 2017-06
New Economics Papers: this item is included in nep-acc and nep-iue
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:sec:mbanks:0147

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