Study to quantify and analyse the VAT Gap in the EU Member States : 2015 Report

Luca Barbone, Grzegorz Poniatowski, Mikhail Bonch-Osmolovsky

This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report), and to the report “2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States” , published in October 2014 (hereafter: 2014 Report). As in previous reports, it was not possible to include estimates for Croatia and Cyprus, due to as-yet-incomplete national account statistics for the two countries ...

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Year of publication:	09.2015
Authors:	Barbone, Luca ; Bonch-Osmolovskiy, Mikhail ; Poniatowski, Grzegorz
Publisher:	Warsaw, Poland : CASE, Center for Social and Economic Research
Subject:	Optimal Taxation \| Efficiency \| Incidence \| Externalities \| Redistributive Effects \| Environmental Taxes and Subsidies \| Personal Income and Other Nonbusiness Taxes and Subsidies \| Business Taxes and Subsidies \| Tax Evasion \| Other Sources of Revenue \| Other \| Subvention \| Subsidy \| EU-Staaten \| EU countries \| Steuereinnahmen \| Tax revenue \| Umsatzsteuer \| Sales tax \| Optimale Besteuerung \| Optimal taxation \| Theorie \| Theory \| Externer Effekt \| Umverteilung \| Redistribution \| Umweltabgabe \| Environmental charge