2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States

Abstract

Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. The CASE Network is a group of economic and social research centers in Poland, Kyrgyzstan, Ukraine, Georgia, Moldova, and Belarus. Organizations in the network regularly conduct joint research and advisory projects. The research covers a wide spectrum of economic and social issues, including economic effects of the European integration process, economic relations between the EU and CIS, monetary policy and euro-accession, innovation and competitiveness, and labour markets and social policy. The network aims to increase the range and quality of economic research and information available to policy-makers and civil society, and takes an active role in on-going debates on how to meet the economic challenges facing the EU, post-transition countries and the global economy. Terms of use: Documents in

Tax Credit Indisputability. Key Component of Ukraine’s Tax Policy

“…The VAT Gap estimation methodology closely follows that which was developed for the "Study to quantify and analyse the VAT Gap in the EU-27 Member States" (for a detailed methodological description, see Barbone et al 2013, Annex A), and its subsequent updates in 2012 and 2013 (Barbone et al 2014 andBarbone et al 2015). Due to a methodological change in the underlying national accounts data, i.e.…”

“…Thus, the Rate Gap captures the loss in revenue that a particular country incurs by adopting multiple VAT rates instead of a single standard rate (Barbone et al, 2015).…”

“…(Barbone et al, 2015). Using the above convention, one can decompose the Rate Gap and the Exemption Gap into the components indicating loss of the Notional Ideal Revenue due to the implementation of reduced rates and exemptions on specific the goods and services.…”

Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report

“…Such additive decomposition is carried out for the computation of, as defined by Barbone et al (2015), the Actionable Exempt Gap, which excludes services and notional values that are unlikely to be taxed even in an ideal world. …”

National and Regional Impacts of an Increase in Value‐Added Tax: A CGE Analysis for South Africa

“…In recent years, aided by the increased use of VAT worldwide, more studies have appeared shedding light on various aspects of its economic impact. Barbone et al (; ) review the costs of VAT and investigate the VAT gap between EU member states, respectively, whilst Abramovsky et al () review redistribution, efficiency and design aspects of VAT. Given the focus of this study, we briefly highlight two relevant papers.…”