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How the European Commission and European countries fight VAT fraud

Author

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  • Tomasz Michalik

Abstract

The VAT gap, both on the European Union scale and that of particular member states (though not all of them) appeals to the imagination and awakens many extreme emotions. For it is difficult to accept that the level is so significant, and – what is more – in recent years it has narrowed quite insignificantly despite attempts to limit it. In the popular understanding, this gap is quite often identified exclusively with the consequences of fraud, but it has many more component elements, many of which have nothing to do with abuse. Still, this doesn’t change the face that it is precisely fraud and abuse that constitute a particularly significant element of the VAT gap.

Suggested Citation

  • Tomasz Michalik, 2017. "How the European Commission and European countries fight VAT fraud," mBank - CASE Seminar Proceedings 0147, CASE-Center for Social and Economic Research.
    • Handle: RePEc:sec:mbanks:0147
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    File URL: https://case-research.eu/uploads/zalacznik/2017-06-27/How_the_European_Commission_and_European_countries_fight_VAT_fraud.pdf
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    Cited by:

    1. Benjami Angles Juanpere, 2019. "Action Plan on VAT: Creating a Single VAT Area in the EU," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 7(1), pages 1-14.

    More about this item

    Keywords

    Value Added Tax; tax fraud; tax evasion; tax non-compliance; tax avoidance; EU; Poland;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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