IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxivy2024i2p549-558.html
   My bibliography  Save this article

An Overview over Value Added Tax Gap in the European Union

Author

Listed:
  • Ileana Iulia Istudor

    (“Valahia”University of Targoviste, Romania)

  • Florina Mocanu

    (“Valahia”University of Targoviste, Romania)

  • Larisa Elena Preda

    (“Valahia”University of Targoviste, Romania)

Abstract

Value Added Tax (VAT) is a common tax to European Union Member States and is one of their main sources of revenue. Currently, in the European Union, the analysis and measurement of the Value Added Tax gap (VAT gap) has become necessary for fiscal administrations as a consequence of the increase in Value Added Tax evasion. In our paper the aim is to briefly present the features of Value Added Tax, the main objective being to analyze the VAT gap at European Union level and within Member States. The debate on the VAT gap is complex because of the impact of fiscal revenue collection on the economy and society. Other objectives are to present the factors influencing the VAT gap, the VAT rates applied in member countries and to examine the impact of the number and level of reduced rates on the VAT gap.

Suggested Citation

  • Ileana Iulia Istudor & Florina Mocanu & Larisa Elena Preda, 2024. "An Overview over Value Added Tax Gap in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 549-558, December.
    • Handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:549-558
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2024i2/Section%205/10.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Value Added Tax; Value Added Tax gap; tax evasion;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:549-558. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.