The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country...

This study employs computable general equilibrium (CGE) model to estimate the effect of increase in value added tax (VAT), from 5 per cent to 7.5 per cent, on import demand and sectoral output in Nigeria. The study uses 2020 as the base year for the data analysis. The results show that increase...