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Study to quantify and analyse the VAT Gap in the EU Member States - 2015 Report

Author

Listed:
  • CASE
  • CPB
  • CAPP
  • CEPII
  • ETLA
  • IFO
  • IFS
  • IHS

Abstract

This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member States”1, published in September 2013, and to the report “2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States” 2, published in October 2014

Suggested Citation

  • 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.
    • Handle: RePEc:tax:taxstu:0061
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/vat_gap2013.pdf
    File Function: final version, 2015
    Download Restriction: no
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    Citations

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    Cited by:

    1. Danuse Nerudova & Marian Dobranschi, 2019. "Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach," PLOS ONE, Public Library of Science, vol. 14(1), pages 1-38, January.
    2. Agnieszka Szczypińska, 2019. "What drives the VAT gap in the European Union?," Collegium of Economic Analysis Annals, Warsaw School of Economics, Collegium of Economic Analysis, issue 55, pages 69-82.
    3. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series 2016/40, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    4. Cuceu Ionuţ-Constantin & Văidean Viorela-Ligia & Maşca 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.
    5. Pukelienė Violeta & Kažemekaitytė Austėja, 2016. "Tax Behaviour: Assessment of Tax Compliance in European Union Countries," Ekonomika (Economics), Sciendo, vol. 95(2), pages 30-56, February.
    6. Fiscalis Tax Gap Project Group, 2016. "The concept of tax gaps - Report on VAT Gap Estimations," Taxation Studies 0065, Directorate General Taxation and Customs Union, European Commission.
    7. Lukáš Moravec & Jana Hinke & Monika Borsiczká, 2021. "Fiscal Effect of VAT Control Statement - Case Study of the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 69(3), pages 365-377.

    More about this item

    Keywords

    European Union; VAT; VAT gap; reveniu loss; fraud; tax evasion;
    All these keywords.

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