Economist
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 ofsurvey-based price indices for time and regional adjustments from the raw data, imputation of household rents via hedonic regressions. … <a href="https://case.dev10.pro/publications/vat-gap-in-the-eu-report-2023-2/">Continued</a>
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 … <a href="https://case.dev10.pro/publications/vat-gap-in-the-eu-report-2023-2/">Continued</a>
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 … <a href="https://case.dev10.pro/publications/vat-gap-in-the-eu-report-2023-2/">Continued</a>
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 seven reports published between 2013 and 2019. This Study contains Value Added Tax (VAT) Gap estimates for 2018, fast estimates using a … <a href="https://case.dev10.pro/publications/vat-gap-in-the-eu-report-2023-2/">Continued</a>
Economist
Adam Śmietanka is an Economist at CASE. His areas of expertise include data analysis, data visualization, web scraping, and inflation measurement. At CASE, Mr. Śmietanka is responsible for conducting data analysis, economic research, and developing and maintaining CASE’s online monthly consumer price index. His professional experience includes an internship with PwC’s Advisory Team and a … <a href="https://case.dev10.pro/publications/vat-gap-in-the-eu-report-2023-2/">Continued</a>
The phenomenon of Missing Trader Intra-Community fraud (MTIC fraud) stands out as a significant form of VAT fraud. In this scheme, a fraudulent trader sells goods and services to other businesses, collects the VAT from customers, and then vanishes without remitting it to tax authorities. Despite variations in assessments of its exact scale, both revealed … <a href="https://case.dev10.pro/publications/vat-gap-in-the-eu-report-2023-2/">Continued</a>
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 … <a href="https://case.dev10.pro/publications/vat-gap-in-the-eu-report-2023-2/">Continued</a>
The rise of the platform economy, the associated network effects, and variations across the models create challenges for the functioning of tax systems. At the same time, digital means giving tax administrations enormous opportunities. See more discussion in the report co-authored by CASE “VAT in the digital age”. This Report was prepared within the … <a href="https://case.dev10.pro/publications/vat-gap-in-the-eu-report-2023-2/">Continued</a>
The phenomenon of Missing Trader Intra-Community fraud (MTIC fraud) stands out as a significant form of VAT fraud. In this scheme, a fraudulent trader sells goods and services to other businesses, collects the VAT from customers, and then vanishes without remitting it to tax authorities. Despite variations in assessments of its exact scale, both revealed … Continued
Oszustwa w ramach transakcji wewnątrzwspólnotowych (MTIC) to istotna forma oszustw podatkowych VAT. W tym schemacie oszust handluje towarami i usługami z innymi przedsiębiorstwami, pobierając VAT od klientów, po czym znika, nie odprowadzając go do organów podatkowych. Mimo różnic w oszacowaniach skali tego zjawiska, zarówno wykryte przypadki oszustw, jak i badania potwierdzają, że oszustwa MTIC stanowią … Continued
Od 1989 roku reformy podatku liniowego (FT) próbowano wprowadzić w Europie oraz w UE wyłącznie w krajach byłego bloku komunistycznego oraz Islandii. W latach 90. wszystkie kraje byłego bloku komunistycznego obniżyły i uprościły podatki dochodowe, często zaczynając od podatków od osób prawnych. Pod koniec lat 90. i na początku XXI wieku przeprowadzono także reformy w … Continued
