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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| Format: | Article |
| Language: | English |
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Ovidius University Press
2025-02-01
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| 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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| _version_ | 1850182249616506880 |
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| author | Ileana Iulia Istudor Florina Mocanu Larisa Elena Preda |
| author_facet | Ileana Iulia Istudor Florina Mocanu Larisa Elena Preda |
| author_sort | Ileana Iulia Istudor |
| collection | DOAJ |
| description | 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 in Value Added Tax evasion. In our paper the aim is to briefly present the features of
Value Added Tax, the main objective being to analyze the VAT gap at European Union level and
within Member States. The debate on the VAT gap is complex because of the impact of fiscal revenue
collection on the economy and society. Other objectives are to present the factors influencing the
VAT gap, the VAT rates applied in member countries and to examine the impact of the number and
level of reduced rates on the VAT gap. |
| format | Article |
| id | doaj-art-ebbd68ceb40147ba847613d46ca056e8 |
| institution | OA Journals |
| issn | 2393-3127 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj-art-ebbd68ceb40147ba847613d46ca056e82025-08-20T02:17:40ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272025-02-01XXIV2549558An Overview over Value Added Tax Gap in the European Union Ileana Iulia Istudor0Florina Mocanu1Larisa Elena Preda2“Valahia”University of Targoviste, Romania“Valahia”University of Targoviste, Romania“Valahia”University of Targoviste, RomaniaValue 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 in Value Added Tax evasion. In our paper the aim is to briefly present the features of Value Added Tax, the main objective being to analyze the VAT gap at European Union level and within Member States. The debate on the VAT gap is complex because of the impact of fiscal revenue collection on the economy and society. Other objectives are to present the factors influencing the VAT gap, the VAT rates applied in member countries and to examine the impact of the number and level of reduced rates on the VAT gap. https://stec.univ-ovidius.ro/html/anale/RO/2024i2/Section%205/10.pdfvalue added taxvalue added tax gaptax evasion |
| spellingShingle | Ileana Iulia Istudor Florina Mocanu Larisa Elena Preda An Overview over Value Added Tax Gap in the European Union Ovidius University Annals: Economic Sciences Series value added tax value added tax gap tax evasion |
| title | An Overview over Value Added Tax Gap in the European Union |
| title_full | An Overview over Value Added Tax Gap in the European Union |
| title_fullStr | An Overview over Value Added Tax Gap in the European Union |
| title_full_unstemmed | An Overview over Value Added Tax Gap in the European Union |
| title_short | An Overview over Value Added Tax Gap in the European Union |
| title_sort | overview over value added tax gap in the european union |
| topic | value added tax value added tax gap tax evasion |
| url | https://stec.univ-ovidius.ro/html/anale/RO/2024i2/Section%205/10.pdf |
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