The challenges of VAT beyond VAT in the Digital Age
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Date:
1 Jan 2025 - 31 Dec 2025
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Client::
DG Taxud
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Leader::
Synthesia
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Partners::
CASE, Wavestone
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Andrzej Robaszewski
Director of Fiscal Policy Studies and Sustainable Development
Andrzej Robaszewski is Director of Fiscal Policy Studies and Sustainable Development. His areas of expertise also include EU economic governance, energy markets and ESG.
Projects from this author:
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Fossil fuel subsidies
EU and Member States have repeatedly committed to reforming fossil fuel subsidies, yet such support remains widespread and continues to undermine the EU’s climate and energy objectives by sustaining fossil fuel use, dependence on third countries, and higher long-term costs
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MTIC Gap 2026 – Update of the Intrastat-based Methodology
The main objective of the study is to reduce uncertainty regarding both the scale of MTIC fraud in the European Union and the most robust methodological approaches for measuring it. The project builds on the Commission’s 2024 analytical work, which assessed alternative estimation methods and tested a machine-learning-based approach using Intrastat mirror statistics for EU trade in goods covering the period 2010–2023.
- Study to Quantify the Excise Gap
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Fossil fuel subsidies
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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/the-challenges-of-vat-beyond-vat-in-the-digital-age/">Continued</a>
Projects from this author:
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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, … Continued
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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 … Continued
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Personal income tax (including Social Security Contributions) gap
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
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VAT Gap in the EU
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Aga Skowronek
Economist
Aga Skowronek is an Economist at CASE - Center for Social and Economic Research, working predominantly in fiscal and social policy projects. They are currently researching net wealth taxes as part of the “Wealth taxation, including net-wealth, capital and exit taxes” project.
Projects from this author:
- Upgrade of the ESPON’s Territorial Impact Assessment methodology – towards new innovative approaches
- Democratic transformation from an intersectional perspective: exploring the impact of socioeconomic status and social identity on women’s experiences of the Polish transformation
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Wealth taxation, including net-wealth, capital and exit taxes
The study aims to provide further information regarding the uptake and economic consequences of introducing wealth-related taxes. The purpose of the study is to shed further light firstly into recurrent wealth related taxes by (i) reviewing the conditions for the implementation of a net wealth tax and its consequences, to provide a detailed literature review on recurrent capital taxes in the EU and analyse their economic consequences; and secondly (ii) to provide an overview of existing non-recurrent wealth related taxes, namely, by providing an overview of capital taxes, inheritance and gift taxes and the existing exit tax provisions in the field of personal income taxation (including relevant statutory references), and how these interrelate with and complement the legal framework of taxing net wealth and capital gains. The study builds on previous research work mapping wealth taxes and estimating the consequences of their introduction. It is structured along two parts comprised of two and three workstreams respectively, related to the topics outlined above. Part 1 – Recurrent taxation, Workstream 1 – Net wealth taxes Part 1 – Recurrent taxation, Workstream 2 – Capital taxes Part 2 – Non-recurrent taxation, Workstream 3 – Capital taxes Part 2 – Non-recurrent taxation, Workstream 4 – Inheritance and gift taxes Part 2 – Non-recurrent taxation, Workstream 5 – Exit taxes