This study explores policy solutions for affordable and sustainable housing in the European Union (EU), emphasising a number of factors which are crucial throughout the building process: habitability, community, economic accessibility, resource efficiency, circularity, and climate change...

This study explores policy solutions for affordable and sustainable housing in the European Union (EU), emphasising a number of factors which are crucial throughout the building process: habitability, community, economic accessibility, resource efficiency, circularity, and climate change...

This study explores policy solutions for affordable and sustainable housing in the European Union (EU), emphasising a number of factors which are crucial throughout the building process: habitability, community, economic accessibility, resource efficiency, circularity, and climate change...

This study explores policy solutions for affordable and sustainable housing in the European Union (EU), emphasising a number of factors which are crucial throughout the building process: habitability, community, economic accessibility, resource efficiency, circularity, and climate change...

Missing trader intra-Community (MTIC) fraud is a prominent form of VAT non-compliance, which involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax authorities. This type of fraud...

A specific form of VAT non-compliance in the EU that warrants particular attention is missing trader fraud. This scheme involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax...

This report presents the findings from an experimental estimation of the personal income tax (PIT) and social security contributions (SSC) compliance gaps for Austria (years 2009, 2014, 2019) and Poland (years 2016-2021). The methodology used was developed during Phase I of this study, which...

This report presents an assessment of personal income tax (PIT) and social security contributions (SSC) compliance gap estimation methodologies to inform a methodological and operational framework for yearly EU27 and per Member State gap estimations. The analysis comprehensively covers the...

Belarusian economy has been stagnating in 2011-2015 after 15 years of a high annual average growth rate. In 2015, after four years of stagnation, the Belarusian economy slid into a recession, its first since 1996, and experienced both cyclical and structural recessions. Since 2015, the...