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Investments and Their Determinants and Long-term Economic Growth in Poland
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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/publications/inwestycje-i-ich-determinanty-a-wzrost-gospodarczy-polski-w-dlugim-okresie-2/">Continued</a>
Articles from this author:
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VAT compliance gap due to Missing Trader IntraCommunity (MTIC) fraud – Final report: phase 1
The phenomenon of Missing Trader Intra-Community fraud (MTIC fraud) stands out as a significant form of VAT fraud. In this scheme, a fraudulent trader sells goods and services to other businesses, collects the VAT from customers, and then vanishes without remitting it to tax authorities. Despite variations in assessments of its exact scale, both revealed … Continued
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VAT gap in the EU. Report 2023
This Report has been prepared for the European Commission, DG TAXUD, for the project TAXUD/2019/AO-14, “Study and Reports on the VAT Gap in the EU-28 Member States”, and is a follow-up to the eight reports published between 2013 and 2020. The report provides yearly Value Added Tax (VAT) Gap estimates for the EU-28 covering the … Continued
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VAT Gap in the EU. Report 2022
VAT is one of the core sources of government revenue in the EU. Meeting the fiscal objective of VAT requires confronting the key challenge of taxpayer non-compliance with VAT payment obligations. It also requires sensible decisions regarding narrowing the tax base or reducing VAT liability for certain parts of the tax base. The relevance … Continued
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VAT compliance gap due to Missing Trader IntraCommunity (MTIC) fraud – Final report: phase 1
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Jan Hagemejer
President of CASE Management Board
Jan Hagemejer’s areas of expertise are international trade as well as macroeconomic and structural issues. He graduated from University of Warsaw where he also obtained his PhD and habilitation, as well as from Purdue University (MA in Economics). He works as an associate professor at the Faculty of Economic Sciences, University of Warsaw. Prior to … <a href="https://case-research.eu/publications/inwestycje-i-ich-determinanty-a-wzrost-gospodarczy-polski-w-dlugim-okresie-2/">Continued</a>
Articles from this author:
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VAT gap in Europe. Edition 2025
The report provides an updated analysis of the VAT compliance gap and the VAT policy gap across EU Member States, as well as selected EU candidate and potential candidate countries, covering trends over the period 2019-2023 and, for the first time, including selected EU candidate and potential candidate countries. It examines the discrepancy between the theoretical VAT Total Tax Liability (VTTL) and actual VAT revenues, offering insights into inefficiencies in tax compliance and revenue losses driven by policy choices.
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Future outlook of EU-Moldova trade and investment relations
This study explores the evolution and prospects of economic relations between the European Union and the Republic of Moldova.
- Shortening and simplifying EU anti-dumping and anti-subsidy investigations with a view to practices favourable for SMEs
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VAT gap in Europe. Edition 2025