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

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References

2001The Modern VAT453 cited
2011Economic crisis in Europe : causes, consequences and responses220 cited
1996Designing Vat Systems: Some Efficiency Considerations206 cited
2008The collection efficiency of the Value Added Tax: Theory and international evidence154 cited
2005The Collection Efficiency of the Value Added Tax: Theory and International Evidence134 cited
2010From Stimulus to Consolidation - Revenue and Expenditure Policies in Advanced and Emerging Economies93 cited
2012The Tax Gap: A Methodological Review91 cited
2005Value-Added Taxes and International Trade: The Evidence58 cited

Cited by

2015Tax Compliance as a System: Mapping the Field59 cited
2016Study and Reports on the VAT Gap in the EU-28 Member States: 2016 Final Report55 cited
2011The Future of the European VAT System16 cited
2018Estimation of international tax planning impact on corporate tax gap in the Czech Republic15 cited
2021Assessing the internal devaluation policy implemented in Greece in an empirical stock‐flow consistent model11 cited
2017El impacto fiscal de los recursos naturales no renovables10 cited
2015Reforming the Slovak Public Sector

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6 cited