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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:
- Study to Quantify the Excise Gap
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VAT gap in Europe – report 2025
The study's primary objective is to collect and supply economic information from existing official economic and statistical databases, as well as to gather primary data from national authorities. The study will also conduct macroeconomic analysis for country-specific VAT compliance and policy gap estimations and the impact of the coronavirus pandemic. Moreover, the study will include up to five case studies on specific countries and/or topics, to be proposed by the contractor in their technical offer. Geographically, the study will cover all EU Member States, subject to quality checks for data reliability and robustness. This includes coverage of the United Kingdom during its time as an EU Member State. In addition, the study will test and implement, where possible, the inclusion of EU candidate countries and possible candidate countries, except for Türkiye. These countries include: • Albania, Montenegro, North Macedonia, and Serbia1 (candidate countries at the stage of accession negotiations); • Ukraine, Moldova, and Bosnia and Herzegovina (Candidate countries for which the Council has decided to open accession negotiations); • Georgia (candidate country); • Kosovo (potential candidate country). The study's temporal scope will cover primarily a 6-year period, comprising: • a comprehensive review and revision of ‘full estimates’ for the first four years, i.e., for 2019-2022; • a new ‘full estimate’ for the fifth year, i.e., for 2023; • provisional ‘fast estimates’ for the sixth year based on simplified methodology for 2024. In addition to the 6-year coverage, the study will provide a historical context by reporting on VAT compliance gaps from 2000 onwards, and VAT policy gap estimates, including its components, from 2016 onwards. This will provide a comprehensive timeline of these indicators. The study will also include a review of the economic and policy context, also including an outlook beyond this 6-year period.
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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
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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