An Overview over Value Added Tax Gap in the European Union

Value Added Tax (VAT) is a common tax to European Union Member States and is one of their main sources of revenue. Currently, in the European Union, the analysis and measurement of the Value Added Tax gap (VAT gap) has become necessary for fiscal administrations as a consequence of the increase i...

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Bibliographic Details
Main Authors: Ileana Iulia Istudor, Florina Mocanu, Larisa Elena Preda
Format: Article
Language:English
Published: Ovidius University Press 2025-02-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:https://stec.univ-ovidius.ro/html/anale/RO/2024i2/Section%205/10.pdf
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