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Study to quantify and analyse the VAT gap in the EU-27 Member States
General Objectives of the Project
The objective of this study is to better understand the recent trends in the field of VAT fraud, by updating the VAT gap estimates for 2000-2006 and by providing estimates for the VAT gap for the period 2007-2010, as well as expanding the scope of the study to include the Member States that were not included in the initial study (Cyprus, Bulgaria and Romania).
Involvement of CASE
i) Setting up methodological guidelines
ii) Collection of data for 27 EU countries
iii) Calculation of VAT gaps for 27 EU countries
iv) Validation of results and examination of trends
vi) Write up of final report
- Aktualizacja raportu z 2012 roku na temat określania i analizy barier VAT w 27 krajach członkowskich (publication, 10.2014)
- 2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States (news, 24.10.2014)
- 2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States (publication, 10.2014)
- Study to quantify and analyse the VAT gap in the EU-27 Member States (2012 and 2013 update) (project, 11.2013 - 05.2015)
- CASE – led team assesses VAT evasion in the European Union (news, 02.12.2013)
- Study to quantify and analyse the VAT Gap in the EU-27 Member States (publication, 12.2013)
- Major VAT gap study directed by CASE has been released today by the EC (news, 19.09.2013)
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- Post-communist transition and development issues