.5 percent), and Finland (3.6 percent), the largest – in Romania (33.8 percent), Greece (30.1 percent), and Lithuania (25 …

of Romania, where VAT revenue decreased in response to reduction of the standard rate by four percentage points. In … to 1.05% in 2015. Of the EU-28, the VAT Gap share decreased in 22 countries and increased in six - namely, Romania ….08 percent), and Croatia (1.15 percent). The largest Gaps were registered in Romania (35.88 percent), Greece (29.22 percent), and …

, the highest VAT Gap was recorded in Romania with a figure of 37.18 %. In absolute terms, the highest VAT Gap of €35 …, Romania and Spain. The VAT Gap measured in this study includes for the first time revenues emerging from new VAT rules for …