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The CASE 2026 Easter Basket
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Jan Sadowski
Economist
Jan Sadowski is a Junior Economist at the Center for Social and Economic Research. His work focuses on data acquisition, analysis, and visualization.
Articles from this author:
- Wealth Taxation, Including Net Wealth, Capital and Exit Taxes
- The repercussions of US agri-food tariffs on EU regions
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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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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.
Articles from this author:
- Taxation of the financial sector
- Wealth Taxation, Including Net Wealth, Capital and Exit Taxes
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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.