This paper examines the efficiency of the Value Added Tax (VAT), focusing on its role as a revenue-raising tool and its use to achieve non-revenue objectives. The analysis highlights the VAT's potential ability to generate revenue with minimal distortions, emphasizing its advantages over...

We exploit Germany's temporary three-percentage-point VAT cut in the second half of 2020 to study the spending response to unconventional fiscal policy. We use survey and scanner data on household consumption expenditures and their perceived pass-through of the tax change into prices, and a RANK...

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...

Ukraine's current state of customs payments administration is undergoing transformations influenced by internal and external factors. However, customs taxation remains a significant fiscal tool that contributes to the accumulation of funds in national and local budgets. This study aimed to...

This paper studies the effects of transitioning from a system of sales taxes to a value-added tax (VAT) on firm-level outcomes. We construct a dataset of product- and state-specific tax rates before and after India gradually switched from a sales tax to a VAT. Exploiting staggered state-level...

Sales tax is generally not included in the advertised price quoted to consumers in the United States. In contrast, value added taxes (VAT) are embedded into the price in most other countries. This article investigates how the two different pricing structures and consumers' decision-making...

This paper examines how the economic growth in advanced countries is affected by various types of tax revenue. Ten developed countries were chosen based on the Human Development Index, and data from 1995 to 2020 were examined using the feasible generalized least squares method. A total of 260...

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...

Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced measures to raise additional tax revenue. This included limiting value-added tax (VAT)...

How well raising tax rates can succeed for an economy intent on increasing tax revenue and narrowing the tax-to-GDP-ratio gap with other economies depends on its ability to meet certain conditions. This paper investigates these conditions and demonstrates that expanding the tax base as a...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

Our audit assessed whether the EU's financial interests and the single market are protected effectively against VAT fraud on imports when simplified import customs procedures are used. We identified gaps and inconsistencies in the EU regulatory framework and serious weaknesses in how member...

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...

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...

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...

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...

Our audit assessed whether the EU's financial interests and the single market are protected effectively against VAT fraud on imports when simplified import customs procedures are used. We identified gaps and inconsistencies in the EU regulatory framework and serious weaknesses in how member...

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...

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...

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...

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...

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...

Tax expenditures are tax relief measures targeted at some socially desirable activities or specific groups of taxpayers. This paper reviews issues related to tax expenditures in the EU and presents some stylised facts related to tax expenditures in personal income taxation (PIT), value-added...

Purpose: The present paper analyzes the current situation of taxation of financial services, pointing out the main alternative taxation methods. Design/methodology/approach: It is carried out an analysis of them, through the application of all of them to the same numerical example. Originality:...