Study to quantify and analyse the VAT gap in the EU-27 Member States (2012 and 2013 update)

The project is the continuation of the “Study to quantify and analyse the VAT gap in the EU-27 Member States” implemented by CASE as a part of the consortium led by CPB Netherlands Bureau for Economic Policy Analysis in 2013. The objective of the study is to update the results obtained in the VAT Gaps Report for 2012 and 2013, extending the geographical coverage to the two Member States that were not included (Cyprus and Croatia).

CASE is involved in all stages of the study:
i) Setting up methodological guidelines
ii) Collection of data for 28 EU countries
iii) Calculation of VAT gaps for 28 EU countries
iv) Validation of results and examination of trends
vi) Organization and delivery of seminars with national authorities
vi) Write up of 2012 updating report and 2013 updating report.