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2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States

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  • Ramboll

Abstract

This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. See the press release (IP/14/1187) and the frequently asked questions (MEMO/14/602).

Suggested Citation

  • Ramboll, 2014. "2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States," Taxation Studies 0049, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0049
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/vat_gap2012.pdf
    File Function: final version, 2014
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    References listed on IDEAS

    as
    1. International Monetary Fund, 2014. "Republic of Estonia: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap," IMF Staff Country Reports 2014/133, International Monetary Fund.
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    Keywords

    European Union; VAT gap;

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