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VAT Listings within the EU Member States and Their Impact on Tax Evasion
[Designing VAT Systems: Some Efficiency Considerations]

Author

Listed:
  • Alžběta Holá
  • Markéta Arltová
  • Hana Zídková

Abstract

VAT represents one of the most important taxes in the EU; however, this tax is highly affected by tax evasion. To combat these frauds, almost all the member states have implemented anti-fraud measures. This article focuses on the regular reports required from VAT payers in some EU member states. This tool is called differently in various countries; this article adopts the name VAT listing. The main aim of this article is to find out whether these measures contribute to a better collection of VAT. The level of VAT collection is within the analysis expressed by the VAT gap. In the panel regression model, the effect of the introduction of VAT listings on the size of the VAT gap was determined using control variables potentially affecting the VAT gap. The results were then verified using an alternative difference-in-differences design with multiple time periods. The results showed that VAT listings reduce the value of the VAT gap, as does using of credit cards for payments and low corruption in the country. On the other hand, the implicit rate of consumption taxes, the final consumption, imports from EU countries, and the number of items in the reverse charge increase the VAT gap. (JEL codes: C33, H26)

Suggested Citation

  • Alžběta Holá & Markéta Arltová & Hana Zídková, 2022. "VAT Listings within the EU Member States and Their Impact on Tax Evasion [Designing VAT Systems: Some Efficiency Considerations]," CESifo Economic Studies, CESifo Group, vol. 68(3), pages 297-318.
  • Handle: RePEc:oup:cesifo:v:68:y:2022:i:3:p:297-318.
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    File URL: http://hdl.handle.net/10.1093/cesifo/ifac002
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    Citations

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    Cited by:

    1. Bohne, Albrecht & Koumpias, Antonios M. & Tassi, Annalisa, 2023. "Cashless payments and tax evasion: Evidence from VAT gaps in the EU," ZEW Discussion Papers 23-060, ZEW - Leibniz Centre for European Economic Research.
    2. Agneša Víghová, 2022. "Detection of tax evasion using tax audits in the Slovak Republic," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(1), pages 214-225, September.

    More about this item

    Keywords

    panel data; difference-in-differences; VAT evasion; taxation;
    All these keywords.

    JEL classification:

    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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