11 Feb 2022 - 15 Mar 2023
11.02.2022 - 15.03.2023
Economist
Adam Śmietanka is an Economist at CASE. His areas of expertise include data analysis, data visualization, web scraping, and inflation measurement. At CASE, Mr. Śmietanka is responsible for conducting data analysis, economic research, and developing and maintaining CASE’s online monthly consumer price index. His professional experience includes an internship with PwC’s Advisory Team and a … <a href="https://case-research.eu/project/review-of-the-vat-rules-applicable-to-the-travel-and-tourism-sector-2/">Continued</a>
The core objective of this study is to inform in an accurate, timely, understandable, and attractive manner the national administrations, Commission, academic community, and a broader audience on the value, development over time, and difference across Member States of tax gaps and related parameters. More specifically, the study will cover the VAT compliance gap, … <a href="https://case-research.eu/project/review-of-the-vat-rules-applicable-to-the-travel-and-tourism-sector-2/">Continued</a>
Revenues generated by Value-Added Tax (VAT) play an important role in the budgets of European Union (EU) Member States (MS) and the EU; as VAT resource accounts for around 10% of EU own resource revenue and around 26% of MS’s tax revenue. Tax fraud, evasion and avoidance reduce these revenues, and undermine the tax system, affecting … <a href="https://case-research.eu/project/review-of-the-vat-rules-applicable-to-the-travel-and-tourism-sector-2/">Continued</a>
Personal Income Tax (PIT) and social security contributions (SSC) are the core source of government revenue in all EU Member States. In 2020, PIT and SSC contributions across Member States ranged from 49 to 75 percent and accounted in total for approximately 67 percent of total receipts from taxes and social contributions in the … <a href="https://case-research.eu/project/review-of-the-vat-rules-applicable-to-the-travel-and-tourism-sector-2/">Continued</a>
Marek Peda is responsible for managing research projects funded by European, national, multilateral, and private donors. Mr. Peda has over 10 years of professional experience as a project manager and in conducting research. He gained international exposure while working on projects for international organizations and academic institutions in Spain and the United States. Mr. Peda … <a href="https://case-research.eu/project/review-of-the-vat-rules-applicable-to-the-travel-and-tourism-sector-2/">Continued</a>
In its 2023 enlargement package, the European Commission recommended that the Council open accession negotiations with Ukraine and Moldova. Moreover, it recommended that the Council grant Georgia the status of candidate country and open accession negotiations with Bosnia and Herzegovina, once the necessary degree of compliance with the membership criteria has been achieved. The … <a href="https://case-research.eu/project/review-of-the-vat-rules-applicable-to-the-travel-and-tourism-sector-2/">Continued</a>
Since February 2022, the war in Ukraine has significantly reshaped the geopolitical landscape and exacerbated the multiple challenges and tensions in the Mediterranean region. The conflict has highlighted the vulnerability of traditional energy supply routes, and the need to reassess future energy development strategies in the Mediterranean region. Like the COVID-19 pandemic, geopolitical uncertainties … <a href="https://case-research.eu/project/review-of-the-vat-rules-applicable-to-the-travel-and-tourism-sector-2/">Continued</a>
The COVID-19 pandemic, the war right on our doorstep, the devastating floods in Slovenia, wildfires in Greece and Cyprus, relentless heatwaves in Italy and Spain, to name just a few: all of them highlight the need to better prepare for, cope with and recover from disasters and crises. It is one of the most important challenges for … <a href="https://case-research.eu/project/review-of-the-vat-rules-applicable-to-the-travel-and-tourism-sector-2/">Continued</a>
The European Commission intends to present in 2023 a comprehensive dedicated legislative VAT package on tourism with a view to revising several provisions of the VAT Directive that are of particular relevance for the industry. The initiative is also aimed at aligning sectoral rules to the objectives of the new EU Industrial Strategy that identifies tourism as the sector most hardly hit by COVID-19, and thus to be put at the core of the EU policy agenda and as the top priority for supporting the development of paths towards its green and digital transition.
The project commissioned to CASE and partners aimes and requires both an assessment of the current situation together with a problem definition, as well as the development and impact analysis of possible policy options on the three topics related to the VAT rules for the travel and tourism sector, namely:
The assessment is expected to contribute to the preparation of a future Impact Assessment (IA) and legislative proposal.
Leader: Economisti Associati (Lead Firm)
Partners: CASE, Oxford Research
Subcontractors: Wavestone, DALE Conseil , Mazars N.V., TISpt – Consultores em Transportes, Inovação e Sistemas, Karl-Heinz Haydl
The core objective of this study is to inform in an accurate, timely, understandable, and attractive manner the national administrations, Commission, academic community, and a broader audience on the value, development over time, and difference across Member States of tax gaps and related parameters. More specifically, the study will cover the VAT compliance gap, … Continued
Personal Income Tax (PIT) and social security contributions (SSC) are the core source of government revenue in all EU Member States. In 2020, PIT and SSC contributions across Member States ranged from 49 to 75 percent and accounted in total for approximately 67 percent of total receipts from taxes and social contributions in the … Continued
Most of EU excise duty rules for alcohol and alcoholic beverages that are currently in force have been adopted in the early 1990s and – with the exception of the changes introduced by Directive 2020/1151 – they have never been modified. This is especially the case with the EU minimum rates laid down in Directive … Continued
