Study and reports on the VAT gap in the EU-28 Member States. 2020 final report

Adam Śmietanka
Mikhail Bonch-Osmolovskiy
European Union Publications Office, 2020
ISBN 978-92-76-19429-3
48f32ee9-f3dd-11ea-991b-01aa75ed71a1





Cantidad de documentos en esta fuente: 12

10 de Septiembre de 2020

  • List of acronyms and abbreviations

  • Executive summary

  • Introduction

  • Background: economic and policy context in 2018

  • The vat gap in 2018

  • Individual country results

  • Policy GAP measures for 2018

  • Econometric analysis of VAT GAP determinants

  • The potential impact of the coronavirus recession on the evolution of the VAT GAP

  • Annex A. Methodological considerations

  • Annex B. Statistical appendix

  • Annex C. Additional graphs