IDEAS home Printed from https://ideas.repec.org/p/sec/cnstan/0483.html
   My bibliography  Save this paper

Study to Quantify and Analyse the VAT Gap in the EU Member States: 2016 Final Report

Author

Listed:
  • Grzegorz Poniatowski
  • Mikhail Bonch-Osmolovskiy
  • Misha Belkindas

Abstract

This analysis serves as the Final Report for the DG TAXUD Project 2015/CC/131, “Study and Reports on the VAT Gap in the EU-28 Member States”, which is a follow up to the reports published in 2013, 2014, and 2015. In this report, we present estimates of the VAT Gap and the Policy Gap for the year 2014, as well as revised estimates for the years 2010-2013 due the transmission of Eurostat national accounts from the ESA95 to the ESA10. This update covers Croatia, which was not included in the previous updates. While it was hoped that the update would also cover Cyprus, it has not been possible due to incomplete national accounts data.

Suggested Citation

  • Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & Misha Belkindas, 2016. "Study to Quantify and Analyse the VAT Gap in the EU Member States: 2016 Final Report," CASE Network Studies and Analyses 0483, CASE-Center for Social and Economic Research.
    • Handle: RePEc:sec:cnstan:0483
    as

    Download full text from publisher

    File URL: https://case-research.eu/sites/default/files/publications/VAT%20Gap%20in%20the%20EU-28%20Member%20States%202016%20Final%20Report.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Marko Crnogorac & Santiago Lago-Pe?as, 2019. "Tax evasion in the countries of Former Yugoslavia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 823-851.
    2. Marko Crnogorac & Santiago Lago-Peñas, 2018. "Tax evasion in Former Yugoslavian countries," Working Papers. Collection A: Public economics, governance and decentralization 1811, Universidade de Vigo, GEN - Governance and Economics research Network.

    More about this item

    Keywords

    consumption taxation; VAT; tax fraud; tax evasion; tax avoidance; tax gap; tax non-compliance; policy gap;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:sec:cnstan:0483. 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: Anna Budzynska (email available below). General contact details of provider: https://edirc.repec.org/data/caseepl.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.