Publication
2014
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 also confirms that in most countries the loss of revenue compared to an “ideal” system with no reduced rates and no exemptions is more the result of policy decisions than to non-compliance and weak enforcement.
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English (PDF, 69 pages, 1.0 MB) |
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Author | Luca Barbone, Mikhail Bonch-Osmolovskiy, Grzegorz Poniatowski |
Series | CASE Network Reports |
Issue | 120 |
Publisher | Center for Social and Economic Research (CASE) |
Copyright | © 2014 Center for Social and Economic Research (CASE) |