Study and Reports on the VAT Gap in the EU-28 Member States: 2019 Final Report

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

No 500, CASE Reports from CASE-Center for Social and Economic Research

Abstract: This Report has been prepared for the European Commission, DG TAXUD under contract TAXUD/2017/DE/329, “Study and Reports on the VAT Gap in the EU-28 Member States” and serves as a follow-up to the six reports published between 2013 and 2018. This Study contains new estimates of the Value Added Tax (VAT) Gap for 2017, as well as updated estimates for 2013-2016. As a novelty in this series of reports, so called “fast VAT Gap estimates” are also presented the year immediately preceding the analysis, namely for 2018. In addition, the study reports the results of the econometric analysis of VAT Gap determinants initiated and initially reported in the 2018 Report (Poniatowski et al., 2018). It also scrutinises the Policy Gap in 2017 as well as the contribution that reduced rates and exemptions made to the theoretical VAT revenue losses.

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: 2019
New Economics Papers: this item is included in nep-iue
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Citations: View citations in EconPapers (7)

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