VAT Gap in the EU

  The core objective of this study is to inform in an accurate, timely, understandable, and attractive manner the national administrations, Commission, academic community, and a broader audience on the value, development over time, and difference across Member States of tax gaps and related parameters. More specifically, the study will cover the VAT compliance gap, &hellip; <a href="https://case.dev10.pro/project/vat-gap-in-the-eu-4/">Continued</a>

Revenues generated by Value-Added Tax (VAT) play an important role in the budgets of European Union (EU) Member States (MS) and the EU; as VAT resource accounts for around 10% of EU own resource revenue and around 26% of MS’s tax revenue. Tax fraud, evasion and avoidance reduce these revenues, and undermine the tax system, affecting &hellip; <a href="https://case.dev10.pro/project/vat-gap-in-the-eu-4/">Continued</a>

Personal Income Tax (PIT) and social security contributions (SSC) are the core source of government revenue in all EU Member States. In 2020, PIT and SSC contributions across Member States ranged from 49 to 75 percent and accounted in total for approximately 67 percent of total receipts from taxes and social contributions in the EU-27. &hellip; <a href="https://case.dev10.pro/project/vat-gap-in-the-eu-4/">Continued</a>

Revenues generated by Value-Added Tax (VAT) play an important role in the budgets of European Union (EU) Member States (MS) and the EU; as VAT resource accounts for around 10% of EU own resource revenue and around 26% of MS’s tax revenue. Tax fraud, evasion and avoidance reduce these revenues, and undermine the tax system, affecting &hellip; <a href="https://case.dev10.pro/project/vat-gap-in-the-eu-4/">Continued</a>

Personal Income Tax (PIT) and social security contributions (SSC) are the core source of government revenue in all EU Member States. In 2020, PIT and SSC contributions across Member States ranged from 49 to 75 percent and accounted in total for approximately 67 percent of total receipts from taxes and social contributions in the EU-27. &hellip; <a href="https://case.dev10.pro/project/vat-gap-in-the-eu-4/">Continued</a>

The European Commission intends to present in 2023 a comprehensive dedicated legislative VAT package on tourism with a view to revising several provisions of the VAT Directive that are of particular relevance for the industry. The initiative is also aimed at aligning sectoral rules to the objectives of the new EU Industrial Strategy that identifies &hellip; <a href="https://case.dev10.pro/project/vat-gap-in-the-eu-4/">Continued</a>

  The primary objective of the “FUTURE FOR ALL &#8211; Advancing Cross-Generational Collaboration through Futures Literacy (FFA)” project is to encourage active participation of citizens in the life of their respective neighborhoods with a specific emphasis on promoting intergenerational cooperation. The project addressed to elderly and youth residing in youth sociotheraphy centres (and the educators &hellip; <a href="https://case.dev10.pro/project/vat-gap-in-the-eu-4/">Continued</a>

  The study will contribute to the reflection on possible policy solutions to affordable sustainable housing in the EU, by examining a number of initiatives taken at (sub)national level innovating in the field of housing and determining how these could be relevant in a European context. The current challenges surrounding the availability of affordable and &hellip; <a href="https://case.dev10.pro/project/vat-gap-in-the-eu-4/">Continued</a>

  Directive (EU) 2019/11521 of 20 June 2019 aims to improve working conditions in the EU by promoting more transparent and predictable employment while ensuring labour market adaptability. It introduces minimum rights that every worker in the EU must have and updates the information to be provided to workers about their working conditions. The initial &hellip; <a href="https://case.dev10.pro/project/vat-gap-in-the-eu-4/">Continued</a>