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Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report

Author

Listed:
  • Grzegorz Poniatowski
  • Mikhail Bonch-Osmolovskiy
  • Misha V. 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, 2015, and 2016. We present new estimates of the VAT Gap and the Policy Gap for the year 2015, as well as updated estimates for the years 2011?2014. This report provides first estimates of the VAT Gap for Cyprus, using the newly revised national accounts data from the Cyprus Statistical Agency. The VAT Gap is the difference between the amount of VAT revenue actually collected and the theoretical amount that is expected to be collected, given the observed information on the country’s economy and the actual VAT legislation. The amount of VAT total theoretical liability, known as VTTL, is calculated using the so-called “top-down” approach: the national VAT rate structure is imposed on the national accounts expenditure and investment data at the most detailed level possible to derive expected liability

Suggested Citation

  • Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & Misha V. Belkindas, 2017. "Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report," CASE Reports 0492, CASE-Center for Social and Economic Research.
    • Handle: RePEc:sec:report:0492
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    File URL: https://case-research.eu/files/?id_plik=5284
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    Citations

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    Cited by:

    1. Jerzy Auksztol & Magdalena Chomuszko, 2020. "A data control framework for SAF-T reporting: A process-based approach," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 16(1), pages 13-40.
    2. Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2023. "Analysis of the Decisive Factors of the VAT Gap," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 50-57, January.
    3. Cláudia Braz & Maria Manuel Campos & Sharmin Sazedj, 2019. "The new ESCB methodology for the calculation of cyclically adjusted budget balances: an application to the Portuguese case," Working Papers w201907, Banco de Portugal, Economics and Research Department.
    4. Carlo V. Fiorio & Tommaso Frattini & Andrea Riganti & Michael Christl, 2024. "Migration and public finances in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 635-684, June.
    5. Nicholas E. Karavitis, 2018. "Fiscal adjustment and debt sustainability: Greece 2010-2016 and beyond," Working Papers 245, Bank of Greece.
    6. 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.
    7. Merike Kukk & Alari Paulus & Karsten Staehr, 2020. "Cheating in Europe: underreporting of self-employment income in comparative perspective," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 363-390, April.
    8. Sung Man Yoon, 2018. "The Effects of the RCS’s Application in the Value Added Tax Collecting Process on the Perception of SME Taxpayer in Korea’s Trade Activity: Transparency and Fairness in Trade," Sustainability, MDPI, vol. 10(11), pages 1-14, November.

    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

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