from 15% to 0% to cast light on the extent of, and mechanisms driving, VAT noncompliance in a representative emerging …

During the period 1996-2000, the coverage of VAT in Pakistan rose by twenty times in terms of the number of firms in … introduction of VAT in the country to estimate its enforcement spillovers. Focusing on firms already in the tax net, I explore if … their tax compliance improves as VAT gets extended to their trading partners. Using differential responses to upward and …

This Study contains Value Added Tax (VAT) Gap estimates for 2018, fast estimates using a simplified methodology for … updated and extended results of the econometric analysis of VAT Gap determinants initiated and initially reported in the 2018 … crisis and resulting recession on the evolution of the VAT Gap in 2020 is reported. In 2018, most European Union (EU) Member …

In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates … the contribution that reduced rates and exemptions made to the theoretical VAT revenue losses. Moreover, the Report … contains an econometric analysis of VAT Gap determinants, which is a novelty introduced from this year's Study. In 2016, most …

The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the …

CASE prepared a new study for the European Commission on the VAT Gap in the European Union in 2015. The figures offer … an important snapshot of the problems of collecting VAT in the EU and what needs to be done to improve revenues and fight … tax fraud. During 2015, the overall VAT that should have been collected in EU Member States grew by about 4.2 %, while …