Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report

Grzegorz Poniatowski, Mikhail Bonch-Osmolovskiy, Jose M. Duran-Cabre, Alejandro Esteller-Moré and Adam Œmietanka

No 496, CASE Reports from CASE-Center for Social and Economic Research

Abstract: In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates for 2012-2016. In addition to the analysis of the Compliance Gap, this Report examines the Policy Gap in 2016 as well as the contribution that reduced rates and exemptions made to the theoretical VAT revenue losses. Moreover, the Report contains an econometric analysis of VAT Gap determinants, which is a novelty introduced from this year’s Study.

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)
Date: 2018
New Economics Papers: this item is included in nep-eec and nep-iue
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:sec:report:0496

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