The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the … Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016‒2017. …

Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five … institutions took part in the project: Center for Social and Economic Research (Warsaw, Poland), Center for Social and Economic …

Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five … institutions took part in the project: Center for Social and Economic Research (Warsaw, Poland), Center for Social and Economic …

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 …

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 …

Reports on the VAT Gap in the EU-28 Member States" and serves as a follow-up to the six reports published between 2013 and … 2018. This Study contains new estimates of the Value Added Tax (VAT) Gap for 2017, as well as updated estimates for 2013 …-2016. As a novelty in this series of reports, so called "fast VAT Gap estimates" are also presented the year immediately …

The analysis serves as the Final Report for the DG TAXUD Project 2015/CC/131, "Study and Reports on the VAT Gap in the … the VAT Gap and the Policy Gap for the year 2014 are presented, as well as revised estimates for the years 2010-2013 "due … incomplete national accounts data. The VAT Gap is a measure of VAT compliance and enforcement that provides an estimate of …

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 …