• Medientyp: E-Book; Bericht
  • Titel: 2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states
  • Beteiligte: Barbone, Luca [VerfasserIn]; Bonch-Osmolovskiy, Mikhail [VerfasserIn]; Poniatowski, Grzegorz [VerfasserIn]
  • Erschienen: Warsaw: Center for Social and Economic Research (CASE), 2014
  • Sprache: Englisch
  • ISBN: 978-83-7178-614-3
  • Schlagwörter: Optimal Taxation ; H20 ; H26 ; H25 ; Externalities ; Business Taxes and Subsidies ; Other Sources of Revenue ; Redistributive Effects ; Other ; Tax Evasion ; H24 ; Environmental Taxes and Subsidies ; Personal Income and Other Nonbusiness Taxes and Subsidies ; Incidence ; Efficiency ; H62
  • Entstehung:
  • Anmerkungen: Diese Datenquelle enthält auch Bestandsnachweise, die nicht zu einem Volltext führen.
  • Beschreibung: This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the NACE Rev. 2 classification of economic activities into the calculation of the theoretical liability. [.]
  • Zugangsstatus: Freier Zugang