목차
TABLE OF CONTENTS 5
I. INTRODUCTION 7
II. ECONOMIC CONTEXT 9
II.a. EU Member States 9
II.b. EU candidate countries and potential candidates 22
III. POLICY CONTEXT 26
III.a. Changes in VAT policy in the EU and EU Member States 26
III.b. VAT rules in EU candidate countries and potential candidates 28
IV. VAT COMPLIANCE GAP IN THE EU, AND IN EU CANDIDATE COUNTRIES AND POTENTIAL CANDIDATES 33
IV.a. Scale and evolution of VAT compliance 33
IV.b. Special topic: Member States with post-COVID-19 increase in the VAT compliance gap 40
IV.c. Special topic: impact of the Superbonus 110 scheme on VAT compliance in Italy 46
IV.d. Special topic: VAT receipt lotteries 50
V. VAT POLICY GAP IN THE EU, AND IN EU CANDIDATE COUNTRIES AND POTENTIAL CANDIDATES 54
V.a. Scale and evolution of the VAT policy gap and its components 54
V.b. Special topic: drivers of changes in the VAT policy gap 62
VI. VAT COMPLIANCE AND POLICY GAPS – COUNTRY-SPECIFIC RESULTS 68
VII. CHANGES IN VAT REVENUE COMPONENTS (EU AND EU MEMBER STATES) 194
VIII. METHODOLOGY 196
VIII.a.Preliminaries 196
VIII.b.Estimation of the VTTL 198
VIII.c. VAT compliance gap backward update: 2000-2018 202
VIII.d.Notional ideal revenue, VAT policy gap and its decomposition 203
VIII.e.VAT compliance and policy gap fast estimates for 2024 209
VIII.f. Actionable standard VAT rate 210
VIII.g.C-efficiency 211
VIII.h.VAT revenue decomposition 212
VIII.i. Road-signalling criteria and their justification 212
LIST OF TABLES 215
LIST OF GRAPHS 221
LIST OF ACRONYMS AND ABBREVIATIONS 226
GLOSSARY 227
BIBLIOGRAPHY 229
ANNEX A: CHANGES IN VAT RULES AND COMPLIANCE MEASURES IN EU MEMBER STATES IN 2023 AND 2024 233
ANNEX B: VAT LEGAL MAPPING FOR EU CANDIDATE COUNTRIES AND POTENTIAL CANDIDATES 243
ANNEX C: METHODOLOGICAL APPENDIX 262
ANNEX D: REVIEW, ASSESSMENT AND REFINEMENT OF THE METHODOLOGICAL APPROACH 264
ANNEX E: DATA AVAILABILITY AND RELIABILITY 287
ANNEX F: COUNTRY-SPECIFIC RESULTS FOR COUNTRIES WITH ESTIMATES OUTSIDE PLAUSIBLE RANGES 297
ANNEX G: VISUALISATION AND DISSEMINATION OF RESULTS 311
ANNEX H: EXTERNAL REVIEWS 327
ANNEX I: STATISTICAL APPENDIX 350
