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, &hellip; <a href="https://case-research.eu/project/vat-gap-in-the-eu-4/">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 &hellip; <a href="https://case-research.eu/project/vat-gap-in-the-eu-4/">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 &hellip; <a href="https://case-research.eu/project/vat-gap-in-the-eu-4/">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 &hellip; <a href="https://case-research.eu/project/vat-gap-in-the-eu-4/">Continued</a>

The 2022 Study will meet new and significant challenges related to accurate and comparable measurement of the VAT Gap in EU Member States. One of these challenges relates to the structural changes in the economies and VAT systems in 2020 and 2021 resulting from the pandemic. Meeting of this challenge will require additional means to &hellip; <a href="https://case-research.eu/project/vat-gap-in-the-eu-4/">Continued</a>

Most of EU excise duty rules for alcohol and alcoholic beverages that are currently in force have been adopted in the early 1990s and &#8211; with the exception of the changes introduced by Directive 2020/1151 &#8211; they have never been modified. This is especially the case with the EU minimum rates laid down in Directive &hellip; <a href="https://case-research.eu/project/vat-gap-in-the-eu-4/">Continued</a>

The aim of the study is to collect, map and share good practices, examples and success stories of investing in disaster resilience (including but not limited to in response to past disasters and the lessons learned from them) at local and regional level. The study focuses on collecting evidence on initiatives, good practice examples and measures taken by the NAT commission members to improve disaster resilience. The study will be built on interviews with NAT commission members based on a questionnaire. The study will also draw conclusions on the benefits of investing in disaster resilience and make some recommendations to local and regional authorities for moving forward based on the success stories collected from the members demonstrating that smart investment at local and regional level can make a difference in disaster risk reduction. The focus will be mainly, but not exclusively, on extreme weather events and climate-related disasters, given their growing frequency, intensity and impact. The study will contribute to knowledge sharing and exchange of good practices, by collecting and sharing success stories from and by members who have invested in reducing vulnerabilities and strengthening disaster resilience at local and regional level. As a repository of local and regional good practice examples, initiatives and measures relating to disaster preparedness and resilience, the aim of the study is also to feed into a bigger and longer-term project to map success stories of investing in disaster resilience on the ground.

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.

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