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

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 …

of the lowest gaps in terms of VAT. …

describes the current situation in the field of tax gap in selected countries of the European Union, namely the VAT gap. The aim … of this paper is to determine a dependence of the VAT gap on three variables, the Corruption Perception Index CPI, GDP … growth rate and the basic VAT rate. A method of the regression analysis has been used, performed on data in the years 2000 …

The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is … showed the desired effect. An important factor lowering the gap was proven to be the number of (VAT) audits. A similar impact …

, where eligibility for the lottery was restricted to those who paid VAT on the purchase (which would be cheaper otherwise …