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Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report
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Grzegorz Poniatowski
Articles from this author:
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171st mBank-CASE Seminar Proceedings: Tax Challenges and Opportunities of the Growing Digital Economy.
Value Added Tax (VAT) is a tax applied to all transactions carried out for consideration in the EU. VAT systems are harmonised at the EU level to ensure neutrality and to minimise their negative impacts on the functioning of the Internal Market. We invite you to read the latest mBank-CASE Seminar Proceedings No. 171 by … Continued
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Enhancing Credibility and Commitment to Fiscal Rules
The objective of this paper is to derive the characteristics of an effective fiscal governance framework, focusing on the incentives that ensure a commitment to the fiscal rules. We study this problem with the use of econometric tools, complementing this analysis with formal modelling through the lens of a dynamic principal-agent framework. Our study shows … Continued
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142nd mBank-CASE Seminar Proceedings: VAT non-compliance in Poland under scrutiny
Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very … Continued
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171st mBank-CASE Seminar Proceedings: Tax Challenges and Opportunities of the Growing Digital Economy.
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Mikhail Bonch-Osmolovsky
Senior Economist
Dr. Mikhail Bonch-Osmolovskiy is a Senior Economist and in-house CASE statistician and econometrician. He holds Ph.D. in Economics obtained in the Department of Economics, University of North Carolina at Chapel Hill. His research interests include construction ofsurvey-based price indices for time and regional adjustments from the raw data, imputation of household rents via hedonic regressions. … <a href="https://case-research.eu/publications/study-and-reports-on-the-vat-gap-in-the-eu-28-member-states-2017-final-report/">Continued</a>
Articles from this author:
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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 Gap in the EU. Report 2021
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 2023
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Misha V. Belkindas
CASE prepared a new study for the European Commission on the VAT Gap in the European Union in 2015.
The figures offer an important snapshot of the problems of collecting VAT in the EU and what needs to be done to improve revenues and fight tax fraud.
During 2015, the overall VAT that should have been collected in EU Member States grew by about 4.2 %, while collected VAT revenues rose by 5.8 %. As a result, the overall VAT Gap in the EU Member States decreased by about €8.7 billion in absolute terms, down to €151.5 billion. As a percentage, the overall VAT Gap decreased by 2.1 % to 12.7 %.
In 2015, the highest VAT Gap was recorded in Romania with a figure of 37.18 %. In absolute terms, the highest VAT Gap of €35 billion was in Italy. Overall, the VAT Gap decreased in most Member States, with the largest improvements noted in Malta, Romania and Spain.
The VAT Gap measured in this study includes for the first time revenues emerging from new VAT rules for cross-border sales of e-services which came into force on 1 January 2015, following a Commission proposal.