Dr. Mikhail Bonch-Osmolovskiy is a Senior Economist and in-house CASE statistician and econometrician. He holds Ph.D. in Economics obtained in the Department of Economics, University of North Carolina at Chapel Hill. His research interests include construction of
survey-based price indices for time and regional adjustments from the raw data, imputation of household rents via hedonic regressions. Since 2011, he has been working in various projects at CASE including CASE’s flagship project titled: “Study and Reports on the VAT Gap in the EU-28 Member States”, where he has been leading data handling. Prior to joining CASE he has been working for 8 years as the World Bank consultant, as an economist and data practitioner, involved, among other targets, in annual estimation of poverty rates for various household surveys.
This Report has been prepared for the European Commission, DG TAXUD, for the project TAXUD/2019/AO-14, “Study and Reports on the VAT Gap in the EU-28 Member States”, and is a follow-up to the eight reports published between 2013 and 2020. The report provides yearly Value Added Tax (VAT) Gap estimates for the EU-28 covering the … Continued
VAT is one of the core sources of government revenue in the EU. Meeting the fiscal objective of VAT requires confronting the key challenge of taxpayer non-compliance with VAT payment obligations. It also requires sensible decisions regarding narrowing the tax base or reducing VAT liability for certain parts of the tax base. The relevance … Continued
This Report has been prepared for the European Commission, DG TAXUD, for the project TAXUD/2019/AO-14, “Study and Reports on the VAT Gap in the EU-28 Member States”, and is a follow-up to the eight reports published between 2013 and 2020. The report provides yearly Value Added Tax (VAT) Gap estimates for the EU-28 covering the … Continued
