000			01892nab a2200241 c 4500
999			_c146235 _d146235
003			ES-MaIEF
005			20220824130923.0
007			ta
008			220824t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968697 _aGajewski, Dominik J.
245		1	_a"VAT gap" estimation _bdistinguishing between informality and fraud _c Dominik J. Gajewski & Kamil Jonski
500			_aResumen.
520			_aThe value added tax (VAT) remains a primary source of budget revenues across Europe. Consequently, compliance with it became critical for the fiscal security of Member States. Hence, the issue of VAT compliance received EU level attention, and quantitative indicators – known as ‘VAT gaps’ – were produced for particular countries and the entire EU. Unfortunately, the most common top-down approach to the ‘VAT gap’ calculation delivers only the aggregate estimate of non-compliance. However, designing effective policy interventions requires a more detailed diagnosis as countering organized crime VAT fraud schemes requires different strategies than the shadow economy. This article proposes a simple approach to the top-down ‘VAT gap’ estimation that would enable distinguishing between the two categories by building upon the minimal set of data available to the tax authorities. An analysis of the Polish ‘VAT gap’ experience confirms the validity of the proposed method, facilitating its application in a study encompassing multiple countries.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aESTIMACION OBJETIVA _943843
650		4	_aCUMPLIMIENTO FISCAL _941661
650		4	_aFRAUDE FISCAL _944482
650		4	_aUNION EUROPEA _948644
700	1		_968698 _aJonski, Kamil
773	0		_9167696 _oOP 2141-B/2022/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 3, June 2022, p. 124-130
942			_cART