The main aim of this paper is to examine the exchange rate behavior of a group of four transitional, EU accession …

paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses … type of revenue imbalance among the EU nations. The introduction of the Single Market in 1993 appears to have further … encouraged firms' and households' evasive behaviour in paying VAT in the EU. In order to estimate its relevance, this study …

The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of … Single Market has further encouraged firms' and households' evasive behaviour in paying value added taxes in the EU Member …. This study primarily deals with the quantification of the VAT evasion and fraud in the EU. On the basis of the national …