Before We Close Tax Gaps, We Have to Understand Them - CASE - Center for Social and Economic Research
EUR-Lex - 52018SC0202 - EN - EUR-Lex
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Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach
bne IntelliNews - Romania's VAT collection rate weakest among EU-28
The average values of variables in the years | Download Table
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Total and Relative VAT Gap in 24 Member States in Years 2002 and 2006 | Download Table
Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland in: International Journal of Management and Economics Volume 54 Issue 2 (2018)
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Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report TAXUD/2015/CC/131