IDEAS home Printed from https://ideas.repec.org/p/tax/taxstu/0065.html
   My bibliography  Save this paper

The concept of tax gaps - Report on VAT Gap Estimations

Author

Listed:
  • Fiscalis Tax Gap Project Group

Abstract

Effective collection of taxes is a cornerstone of a fair taxation system. Taxes that remain unpaid cause revenue loss in the budget of Member States and may lead to an excessive burden on the honest taxpayers who correctly fulfil their tax obligations. Furthermore, effective collection of taxes is essential for level playing field and avoids economic distortions. Tackling the issue of unpaid taxes is therefore a collective responsibility which starts with understanding the scale and the scope of the issue. Tax gap estimations are rough indicators of revenue loss. In the past decades several methods have been developed by national (tax) administrations and international institutions to estimate revenue loss. In order to pool knowledge and share experience in existing tax gap estimations, the Tax Gap Project Group (TGPG) was established under the Fiscalis 2020 Program. The TGPG consisted of national experts of 15 Member States and its work was coordinated by the European Commission.

Suggested Citation

  • 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.
    • Handle: RePEc:tax:taxstu:0065
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/tgpg_report_en.pdf
    File Function: final version, 2016
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Stefan Bach, 2013. "Has German Business Income Taxation Raised too Little Revenue over the Last Decades?," Discussion Papers of DIW Berlin 1303, DIW Berlin, German Institute for Economic Research.
    2. 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.
    3. Unknown, 2014. "Department Publications 2013," Publications Lists 206935, University of Minnesota, Department of Applied Economics.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. Lešnik Tomaž & Jagrič Timotej & Jagrič Vita, 2018. "VAT Gap Dependence and Fiscal Administration Measures," Naše gospodarstvo/Our economy, Sciendo, vol. 64(2), pages 43-51, June.
    2. European Commission, 2016. "Tax Policies in the European Union: 2016 Survey," Taxation Survey 2016, Directorate General Taxation and Customs Union, European Commission.
    3. Ali-Yrkkö, Jyrki & Koski, Heli & Kässi, Otto & Pajarinen, Mika & Valkonen, Tarmo & Hokkanen, Marja & Hyvönen, Noora & Koivusalo, Elina & Laaksonen, Jarno & Laitinen, Juha & Nyström, Enni, 2020. "The Size of the Digital Economy in Finland and Its Impact on Taxation," ETLA Reports 106, The Research Institute of the Finnish Economy.
    4. Antonín Korauš & Miroslav Gombár & Alena Vagaská & Stanislav Šišulák & Filip Černák, 2021. "Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel," Energies, MDPI, vol. 14(14), pages 1-22, July.
    5. Eliška Čejková & Hana Zídková, 2019. "The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(1), pages 65-83.
    6. Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020. "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 580-605.
    7. Anna Kowal & Grzegorz Przekota, 2021. "VAT Efficiency—A Discussion on the VAT System in the European Union," Sustainability, MDPI, vol. 13(9), pages 1-16, April.
    8. Silvia Fedeli & Luisa Giuriato, 2023. "Value added tax non‐compliance in the car market," Fiscal Studies, John Wiley & Sons, vol. 44(1), pages 85-104, March.
    9. Lucio Barabesi & Andrea Cerioli & Domenico Perrotta, 2021. "Forum on Benford’s law and statistical methods for the detection of frauds," Statistical Methods & Applications, Springer;Società Italiana di Statistica, vol. 30(3), pages 767-778, September.
    10. -, 2020. "Panorama Fiscal de América Latina y el Caribe, 2020: la política fiscal ante la crisis derivada de la pandemia de la enfermedad por coronavirus (COVID-19)," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 45730 edited by Cepal, September.
    11. Ebru Canikalp & Ilter Unlukaplan & Muhammed Celik, 2016. "Estimating Value Added Tax Gap in Turkey," International Journal of Innovation and Economic Development, Inovatus Services Ltd., vol. 2(3), pages 18-25, August 10.
    12. Lotta Björklund Larsen, 2017. "Mind the (tax) gap: an ethnography of a number," Journal of Cultural Economy, Taylor & Francis Journals, vol. 10(5), pages 419-433, September.
    13. European Commission, 2017. "Tax Policies in the European Union: 2017 Survey," Taxation Survey 2017, Directorate General Taxation and Customs Union, European Commission.
    14. Beata Holkova & Eva Malichova & Lukas Falat & Lucia Pancikova, 2023. "Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach," Mathematics, MDPI, vol. 11(10), pages 1-21, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kim Loader, 2018. "Small- and medium-sized enterprises and public procurement: A review of the UK coalition government's policies and their impact," Environment and Planning C, , vol. 36(1), pages 47-66, February.
    2. Jacopo Arpetti & Antonio Iovanella, 2019. "Towards more effective consumer steering via network analysis," Papers 1903.11469, arXiv.org, revised Nov 2019.
    3. Bartels, Charlotte, 2019. "Top Incomes in Germany, 1871–2014," The Journal of Economic History, Cambridge University Press, vol. 79(3), pages 669-707, September.
    4. Jeremy Greenwood & Nezih Guner & Guillaume Vandenbroucke, 2017. "Family Economics Writ Large," Journal of Economic Literature, American Economic Association, vol. 55(4), pages 1346-1434, December.
    5. Mai, Nhat Chi, 2022. "Capital Raising and Management of Vietnamese Small and Medium Sized Enterprises after Integrating into Global Economy," OSF Preprints dv68m, Center for Open Science.
    6. Kate Golebiowska, 2016. "Are Peripheral Regions Benefiting from National Policies Aimed at Attracting Skilled Migrants? Case Study of the Northern Territory of Australia," Journal of International Migration and Integration, Springer, vol. 17(3), pages 947-971, August.
    7. 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.
    8. Andrew Cleves & Paul Dimmock & Neil Hewitt & Grace Carolan-Rees, 2016. "The TURis System for Transurethral Resection of the Prostate: A NICE Medical Technology Guidance," Applied Health Economics and Health Policy, Springer, vol. 14(3), pages 267-279, June.
    9. Oliveira, Victor & Frazao, Elizabeth, 2015. "The WIC Program: Background, Trends, and Economic Issues, 2015 Edition," Economic Information Bulletin 197543, United States Department of Agriculture, Economic Research Service.
    10. Böhm, Sebastian & Grossmann, Volker & Strulik, Holger, 2021. "R&D-driven medical progress, health care costs, and the future of human longevity," The Journal of the Economics of Ageing, Elsevier, vol. 18(C).
    11. Mehri , N. & Messkoub, M. & Kunkel, S., 2019. "Trends, determinants and the implications of population aging in Iran," ISS Working Papers - General Series 646, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.
    12. Mahdi Gharaibeh & Ali McBride & David S. Alberts & Brian Erstad & Marion Slack & Nimer Alsaid & J. Lyle Bootman & Ivo Abraham, 2018. "Economic Evaluation for the UK of Systemic Chemotherapies as First-Line Treatment of Metastatic Pancreatic Cancer," PharmacoEconomics, Springer, vol. 36(11), pages 1333-1343, November.
    13. Paul Cheshire & Stephen Gibbons & Jemma Mouland, 2017. "Social Tenants' Health: Evaluating the Effectiveness of Landlord Interventions," SERC Discussion Papers 0219, Centre for Economic Performance, LSE.
    14. Robert Koulish, 2016. "Using Risk to Assess the Legal Violence of Mandatory Detention," Laws, MDPI, vol. 5(3), pages 1-20, July.
    15. Liao, Kenneth & Pouliot, Sebastien, 2015. "Econometric Analysis of Motorists’ Preference for Ethanol in Motor Fuel," 2015 AAEA & WAEA Joint Annual Meeting, July 26-28, San Francisco, California 205473, Agricultural and Applied Economics Association.
    16. Karen S Palmer & Thomas Agoritsas & Danielle Martin & Taryn Scott & Sohail M Mulla & Ashley P Miller & Arnav Agarwal & Andrew Bresnahan & Afeez Abiola Hazzan & Rebecca A Jeffery & Arnaud Merglen & Ahm, 2014. "Activity-Based Funding of Hospitals and Its Impact on Mortality, Readmission, Discharge Destination, Severity of Illness, and Volume of Care: A Systematic Review and Meta-Analysis," PLOS ONE, Public Library of Science, vol. 9(10), pages 1-1, October.
    17. 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.
    18. Vuyokazi Magungxu & Philani Moyo, 2014. "Prisoner-warder ratio parity in a South African Correctional Centre: Repercussions on prison work environment and correctional security personnel," Journal of Economics and Behavioral Studies, AMH International, vol. 6(5), pages 411-417.
    19. 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.
    20. Molina, Oswaldo & Saldarriaga, Victor, 2017. "The perils of climate change: In utero exposure to temperature variability and birth outcomes in the Andean region," Economics & Human Biology, Elsevier, vol. 24(C), pages 111-124.

    More about this item

    Keywords

    European Union; VAt gap; tax gap; Member states; VAT; tax revenue;
    All these keywords.

    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:tax:taxstu:0065. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Gaetan Nicodeme or Ana Xavier or Ioana Diaconescu (email available below). General contact details of provider: https://edirc.repec.org/data/dtcecbe.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.