Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine: Final Report
Tax gaps, or the differences between tax amounts that are due by the taxpayers and the amounts that are actually collected by the state, remain a challenge for many European Union (EU) Member States, including for the V4 countries. Tax gaps also present a formidable challenge for Ukraine, which is currently reforming many aspects of its financial and legal systems. To help increase awareness about tax compliance and exchange knowledge on the state-of-the-art methods used to combat tax gaps, the project Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine has been implemented.
The paper is a summary of the exchange of knowledge and experience that took place in the course of the project co-financed by the Visegrad Fund in the years 2016–2017.