Study and reports on the VAT gap in the EU-28 Member States. 2020 final report
- Publisher:
- European Union Publications Office
- Publication date:
- 2020-09-10
- Authors:
-
Adam Śmietanka
Mikhail Bonch-Osmolovskiy
Grzegorz Poniatowski - ISBN:
- 978-92-76-19429-3
Index
- 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