In compliance with Article 13 of Regulation (EU) No 250/2014 establishing the Hercule III Programme, the Evaluation Roadmap prepared by OLAF and the Better Regulation Guidelines, this mid-term evaluation assesses the relevance, coherence, effectiveness, efficiency, EU added value and...

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...

Interest in the effectiveness of tax incentives for Research and Development (R&D) has spurred in the aftermath of the financial crisis - and for two different reasons. First, the financial crisis obliged many governments to introduce tough fiscal consolidation measures. This has increased the...

In the short- to medium-run, non-standard monetary policy helps to stimulate the economy and stabilize financial markets. However, it is also widely acknowledged that side effects tend to materialize in the medium- to long-run. Thus, the time dimension is a crucial factor in assessing the...