Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report published by Thomas Davoine (Cood.) – Institute for Advanced Studies (2018)
“This Study serves as the Final Report for the DG TAXUD TAXUD/2017/DE/329, “Study and Reports on the VAT Gap in the EU-28 Member States”, which is a follow-up to the five reports published between 2013 and 2017.
In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates for 2012-2016. In addition to the analysis of the Compliance Gap, this Report examines the Policy Gap in 2016 as well as the contribution that reduced rates and exemptions made to the theoretical VAT revenue losses. Moreover, the Report contains an econometric analysis of VAT Gap determinants, which is a novelty introduced from this year’s Study…”
