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The concept of tax gaps - Report on VAT Gap Estimations

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  • 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
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/tgpg_report_en.pdf
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    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. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. European Commission, 2017. "Tax Policies in the European Union: 2017 Survey," Taxation Survey 2017, Directorate General Taxation and Customs Union, European Commission.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. -, 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.

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    Keywords

    European Union; VAt gap; tax gap; Member states; VAT; tax revenue;
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