Study and Reports on the VAT Gap in the EU-28 Member States
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Date:
18 Dec 2019 - 30 Oct 2021
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Project duration:
18.12.2019 - 30.10.2021
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Partners:
IHS, Institute for Advanced Studies
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Adam Śmietanka
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/study-and-reports-on-the-vat-gap-in-the-eu-28-member-states-2/">Continued</a>
Projects from this author:
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The challenges of VAT beyond VAT in the Digital Age
This study should consider possible improvements to the EU VAT system and assess their feasibility and likely consequences, based on the analysis of its current weaknesses, gaps, inefficiencies. As requested by the ToR, this requires a forward-looking analysis and prospective reflection, combined with and based on the retrospective assessment of the current situation. The study requires, on the one side, a thorough re-assessment of well-known problems of the EU VAT systems, which have been discussed for years by policymakers, scholars and in courts and tribunals, the solutions to which have already been long proposed in the academic as well as policy arena. On the other side, it requires a fresh view to identify new solutions to old problems, new problems and their possible solutions, as well as potential unknown problems, i.e. those that may appear in the future given the current economic, political and legal evolution and the megatrends of the EU and global society. Operationally, the activities needed to achieve the objectives of the study are straightforward. For each of the areas or angle of analysis, the study team will have to: Identify existing weaknesses and challenges of the EU VAT system, including those that may appear in the future given the likely evolution of the current situation. Design solutions to the problems identified. Assess the feasibility and consequences of the solutions identified.
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VAT Gap in the EU
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/study-and-reports-on-the-vat-gap-in-the-eu-28-member-states-2/">Continued</a>
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VAT compliance gap due to Missing trader intra-community (MTIC) fraud
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/study-and-reports-on-the-vat-gap-in-the-eu-28-member-states-2/">Continued</a>
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The challenges of VAT beyond VAT in the Digital Age
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Marek Peda
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/study-and-reports-on-the-vat-gap-in-the-eu-28-member-states-2/">Continued</a>
Projects from this author:
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How the EU should prepare for the enlargement in terms of governance, policies and investments: options and choices made from a territorial perspective
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/study-and-reports-on-the-vat-gap-in-the-eu-28-member-states-2/">Continued</a>
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The means for cities and regions to support the energy transition in the Mediterranean
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/study-and-reports-on-the-vat-gap-in-the-eu-28-member-states-2/">Continued</a>
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Natural disasters: anticipatory governance and disaster risk management from a local and regional perspective
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/study-and-reports-on-the-vat-gap-in-the-eu-28-member-states-2/">Continued</a>
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How the EU should prepare for the enlargement in terms of governance, policies and investments: options and choices made from a territorial perspective
The aim of this project is to update the estimates of VAT Gap, identify trends in the VAT Gap time series and monitor progress in closing the Gap. The study will be complemented by the econometric analysis of VAT Gap determinants. Similarly to previous studies, the set of objectives for the two subsequent updates of the VAT Gap study includes nine components, which are:
- To discuss the economic and policy context, potential VAT regime changes, sources of potential changes in VAT revenue components.
- To review and, where applicable, revise the VAT Gap estimates of previous publications for 2014-2018 by taking into account the new or updated data available at the moment of publication and the 5-years period for revision. Furthermore, each publication should include the full series of VAT Gap estimates available since the first estimate for year 2000.
- To present the estimates of the VAT Gap in 2018 at EU level and for each of the 28 Member States (dedicated individual pages).
- To include “fast estimates” for the VAT Gap for 2019.
- To analyse the trends in the VAT Gap estimates that can be interpreted from the numerical estimates.
- To present estimates of the VAT policy Gap in 2018 at EU level, with a country-by-country analysis on the respective impact that VAT reduced rates and exemptions have on it.
- To further analyse the VAT gap with respect to possible irregularities over time, such as sudden drops/increases; or with respect to possible anomalies, such as negative gaps or gaps close to zero.
- To consult the Member States’ statistical offices and Ministries of Finance prior to the finalisation of the calculations, in agreement with the European Commission, in order to validate the results of the analysis and check for and correct possible anomalies in the data.
- To describe in detail the methodologies used to arrive at the findings in the report, preferably presented in a specific annex.
Project funding: Directorate-General Taxation and Customs Union (DG TAXUD)
Project leader: CASE– Center for Social and Economic Research