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The concept of tax gaps
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The concept of tax gaps
Report III : MTIC fraud gap estimation methodologies
Publication metadata
VAT is an important tax, contributing to about one fifth of total tax levied by Member States. The EU Member States are missing EUR 147 billion or about 12% of the VAT revenue (2016 VAT Gap). A part of the loss can be linked to fraud and evasion; the challenge for the Fiscalis Project Group was how to identify the part of the VAT gap related to VAT fraud and evasion. As VAT fraud and evasion can
be committed in various ways, the scope was limited to the Missing Trader Intra Community (MTIC) fraud. The report is part of a series including "The Concept of Tax Gaps – Report on VAT Gap Estimations") and "The Concept of Tax Gaps - Report II: Corporate Income Tax Gap Estimation Methodologies". The Report explains the mechanism of VAT fraud, describes the VAT fraud types, insisting on the MTIC fraud; reviews the MTIC fraud literature; describes VAT fraud estimation methodologies; lists the possible data sources for the estimation of VAT fraud; and reflects on the possibility of a European approach.
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Published:
2018-11-13
Corporate author(s):
Directorate-General for Taxation and Customs Union
(
European Commission
)
,
FISCALIS 2020 Tax Gap Project Group subgroup VAT fraud (FPG/041)
Themes:
Taxation
Subject:
corporation tax
,
EU Member State
,
fraud
,
tax
,
tax avoidance
,
tax on income
,
tax system
,
VAT
PDF
ISSN
ISBN
978-92-79-97236-2
DOI
10.2778/418684
Catalogue number
KP-05-18-067-EN-N
PDF
ISBN
978-92-79-97236-2
DOI
10.2778/418684
Catalogue number
KP-05-18-067-EN-N
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