This report presents and discusses the findings of the “Study to quantifyand analyse the VAT Gap in the EU-27 Member States” (Contract TAXUD/2012/DE/316, FWC No. TAXUD/2010/CC/104), conducted by CASE and CPB.The structure of this report is as follows. In Chapter 1, we discuss the structure...

This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.

Only in 2013 the EU Member States lost approximately €168 billion in VAT revenues due to non-compliance, according to a recent study conducted by the Center for Social and Economic Research (CASE) for the European Commission. The report: “Study to Quantify and Analyse the VAT Gap in the EU...

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 report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...