Study and Reports on the VAT Gap in the EU-28 Member States

Background and further information:

This analysis serves as the Final Report for the DG TAXUD Project 2015/CC/131, 'Study and Reports on the VAT Gap in the EU-28 Member States', which is a follow up to the reports published in 2013, 2014, 2015, and 2016.

The document presents new estimates of the VAT Gap and the Policy Gap for the year 2015, as well as updated estimates for the years 2011-2014. This report provides first estimates of the VAT Gap for Cyprus, using the newly revised national accounts data from the Cyprus Statistical Agency.

• Primary Source

Kathimerini, 28.09.17: VAT hike falls short of target http://www.ekathimerini.com/222046/article/ekathimerini/business/vat-hike-falls-short-of-target

European Commission: DG Communication: IP/17/3441, 28.09.17: VAT Gap: EU countries lose €152 billion in 2015, showing urgent need for VAT reform http://europa.eu/rapid/press-release_IP-17-3441_en.htm

European Commission: DG Communication: MEMO/17/3442, 28.09.17: VAT Gap: Frequently asked questions http://europa.eu/rapid/press-release_MEMO-17-3442_en.htm

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