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

  • Policy GAP measures for 2018
  • Individual country results
  • Econometric analysis of VAT GAP determinants
  • Annex A. Methodological considerations
  • Annex B. Statistical appendix
  • Background: economic and policy context in 2018
  • The vat gap in 2018
  • The potential impact of the coronavirus recession on the evolution of the VAT GAP
  • Executive summary
  • Introduction
  • List of acronyms and abbreviations
  • Annex C. Additional graphs
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