This first edition of the Tax Policies in the EU survey contributes to the discussion on better taxation by providing a summary of recent reforms in Member States to illustrate how decision-makers are seeking to achieve these two objectives. It presents in an accessible format elements of the...

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...

Value Added Tax (VAT) in the European Union (EU) is a broad-based tax levied on goods and services used or consumed in the territory of the EU. It serves as one of the core revenue sources for the general government of EU Member States. In 2023, the VAT revenue-to-GDP ratio amounted to 7.2% of...

Missing Trader Intra-Community fraud (MTIC fraud) is a type of VAT fraud under which a fraudulent trader supplies goods and services to other businesses, collects the tax due on the supply from their customers, and disappears without ever remitting it to the tax authorities. This phenomenon...

This paper presents an evolutionary theory of public good provision. The framework analyses the relationship between endogenous tax compliance norms, formed by the interactions of rationally-bounded individuals in a network, and the quality of institutions that collect taxes and distribute the...

This report examines VAT compliance and policy gaps in the EU and EU Member States. The VAT compliance gap addressed by this report is a measure of overall non-compliance in VAT. It is the difference between the tax revenue that would be collected in the case of full compliance and the actual...

This report aims to support tax administrations in their VAT gap monitoring efforts. It scrutinises VAT compliance gaps and VAT policy gaps in all EU Member States using a standardised methodology and data sources, which allows for comparisons across time and against other Member States. The...