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Can a best-practice VAT generate more revenues whilst fighting the VAT Gap by 2020?
2016Value added tax remains the single most important source of state finance in many European economies. Focusing on consumption, it is also a type of tax that is less detrimental to growth, which is essential for the EU’s strategy to exit the crisis. Despite its’ enormous upside potential – in particular during times of economic hardship – the collection
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VAT Efficiency—A Discussion on the VAT System in the European Union
Sustainability, 2021Grzegorz Przekota +2 more
exaly
The C-inefficiency of the EU-VAT and what can be done about it
International Tax and Public Finance, 2021Sijbren Cnossen, Cnossen Sijbren
exaly
‘VAT Gap’ in Poland: Policy Problem and Policy Response
Value Added Tax (VAT) is the backbone of the EU Member States‘ tax systems. However, the rules for taxing Intra-Community delivery created opportunities for so called ‘Missing Trader Intra-Community fraud’ (MTIC). Together with the shadow economy, they represent VAT noncompliance, proxied by the so-called ‘VAT gap’.openaire +1 more source
The incidence of VAT reforms in electricity markets: Evidence from Belgium
International Journal of Industrial Organization, 2022Jean Hindriks, Valerio Serse
exaly
Longevity of EU membership and VAT practices: Dependencies, Contradictions And Implications
Journal of Policy Modeling, 2023exaly
VAT rebates as trade policy: Evidence from China
China Economic Review, 2020Sara Maioli, Bo Gao, Nils Braakmann
exaly