Study to quantify and analyse the VAT gap in the EU-25 Member States
AbstractThis report is concerned with quantifying and analysing the VAT gap in each EU Member State over the period 2000?2006. This report has been produced by Reckon LLP following a study commissioned by the European Commission, Directorate-General for Taxation and Customs Union. It is the result of independent work carried out by Reckon LLP, and does not necessarily reflect the opinions or position of the European Commission or of the national bodies consulted. Any errors are our own.
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0029.
Length: 109 pages
Date of creation: Sep 2009
Date of revision:
European Union; taxation; value added taxation; tax fraud;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
This paper has been announced in the following NEP Reports:
- NEP-ACC-2010-05-02 (Accounting & Auditing)
- NEP-ALL-2010-05-02 (All new papers)
- NEP-EEC-2010-05-02 (European Economics)
- NEP-PBE-2010-05-02 (Public Economics)
- NEP-PUB-2010-05-02 (Public Finance)
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- Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013. "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0116, CASE-Center for Social and Economic Research.
- European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
- Michael Keen & Ruud A. de Mooij, 2012. "Fiscal Devaluation and Fiscal Consolidation," IMF Working Papers 12/85, International Monetary Fund.
- European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
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