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Some Insights of Value-Added Tax Gap

Author

Listed:
  • Cuceu IonuÅ£-Constantin

    ("BabeÅŸ-Bolyai" University Cluj-Napoca)

  • Văidean Viorela-Ligia

    ("BabeÅŸ-Bolyai" University Cluj-Napoca)

  • MaÅŸca Simona-Gabriela

    ("BabeÅŸ-Bolyai" University Cluj-Napoca)

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).

Suggested Citation

  • Cuceu IonuÅ£-Constantin & Văidean Viorela-Ligia & MaÅŸca Simona-Gabriela, 2017. "Some Insights of Value-Added Tax Gap," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 547-552, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:547-552
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    References listed on IDEAS

    as
    1. Michael Keen, 2013. "The Anatomy of the Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 423-446, June.
    2. Reckon, 2009. "Study to quantify and analyse the VAT gap in the EU-25 Member States," Taxation Studies 0029, Directorate General Taxation and Customs Union, European Commission.
    3. Case & Cpb & Capp & Cepii & Etla & Ifo & Ifs & Ihs, 2015. "Study to quantify and analyse the VAT Gap in the EU Member States - 2015 Report," Taxation Studies 0061, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    tax; gap; fraud;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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