This report aims to support tax administrations in their VAT gap monitoring efforts. It scrutinises VAT compliance gaps and VAT policy gaps in all EU Member States using a standardised methodology and data sources, which allows for comparisons across time and against other Member States. The est...
This Report has been prepared for the European Commission, DG TAXUD, for the project TAXUD/2019/AO-14, “Study and Reports on the VAT Gap in the EU-28 Member States”, and is a follow-up to the eight reports published between 2013 and 2020. The report provides yearly Value Added Tax (VAT) Gap esti...
This Report has been prepared for the European Commission, DG TAXUD, for the project TAXUD/2019/AO-14, “Study and Reports on the VAT Gap in the EU-28 Member States”, and is a follow-up to the eight reports published between 2013 and 2020. The report provides yearly Value Added Tax (VAT) Gap esti...
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member States”, published in September 2013. This update incorporates the...
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,...
This Report has been prepared for the European Commission, DG TAXUD under contract TAXUD/2017/DE/329, “Study and Reports on the VAT Gap in the EU-28 Member States” and serves as a follow-up to the six reports published between 2013 and 2018. This Study contains new estimates of the Value Added T...
This Study serves as the Final Report for the DG TAXUD TAXUD/2017/DE/329, “Study and Reports on the VAT Gap in the EU-28 Member States”, which is a follow-up to the five reports published between 2013 and 2017. In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2...
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...
This report is concerned with quantifying and analysing the VAT gap in each EU Member State over the period 2000–2006. It has been prepared by Reckon LLP in the context of a study carried out for the European Commission. The authors provide estimates of the VAT gap based on a comparison of accru...
This report provides estimates of the VAT Gaps for 26 of the 28 current countries of the European Union for the period 2000-2011 (Cyprus could not be included due to the imminent release of major revisions to its national accounts, and Croatia joined the EU after the report was completed). The V...