Bdaily Business Network

Mind the (VAT) Gap – are our zero rates on the way out?

The European Commission has recently published the findings of a report it commissioned on the ‘VAT Gap’, which is defined as the difference between the expected VAT receipts (assuming all VAT due is ...
International Monetary Fund

The Reverse Method: An Indirect VAT Compliance Gap Estimation Technique

This technical note presents the Reverse Method, a novel indirect approach for estimating the global value-added tax (VAT) compliance gap. The Reverse Method leverages public datasets and a calibrated ...
International Monetary Fund

The Revenue Administration–Gap Analysis Program: Model and Methodology for Value-Added Tax Gap Estimation

The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap ...
EURACTIV

Data discrepancies explain France’s huge VAT gap

The European commission published a report last week unveiling a €193 billion loss in VAT every year among EU member states. In France, the €32 billions VAT gap might be explained by the use of ...