20 Dec 2023 - 20 Dec 2024
Europe, Financial sector

VAT Gap in the EU

The core objective of this study is to inform in an accurate, timely, understandable, and attractive manner the national administrations, Commission, academic community, and a broader audience on the value, development over time, and difference across Member States of tax gaps and related parameters. More specifically, the study will cover the VAT compliance gap, VAT policy gap, its components, and the C-efficiency. The expected secondary objectives are, among others, to enhance the efforts of national administrations in their own calculation by helping to validate their estimates and by providing quantitative evidence to help assess the effectiveness of the measures introduced
at the EU level and by Member States’ administrations.

The set of tasks, components of the analysis, and elements of the presentation envisaged for the 2023 Study:

  • Structured data collection
  • Review of the economic and policy context in 2022 and outlook for 2023, which covers
  • Calculation of VAT compliance gap estimates by EU Member State as well as at EU level
  • Calculation of VAT policy gap estimates and collection efficiency by EU Member State as well as at EU level
  • Individual country reports
  • Case studies
  • Review, assessment, and refinement of the methodological approach developed in the previous edition of the VAT gap study
  • Web front end for visualization and dissemination

Project Leader: CASE - Center for Social and Economic Research

Project Partner: Oxford Economics 

Client: Directorate-General Taxation and Customs Union (DG TAXUD)