Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data
Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data
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发表时间：
2001-03
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通讯作者：
C. Nam;R. Parsche;Barbara Schaden
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文献类型：
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作者：
C. Nam;R. Parsche;Barbara Schaden
在欧盟，逃税和欺诈的规模似乎在稳步上升。在某种程度上，单一市场的完成进一步鼓励了企业和家庭在欧盟成员国缴纳增值税时的逃避行为，而这种努力传统上在公司和个人所得税领域最为明显。本文主要研究欧盟增值税逃税和欺诈的量化问题。在国民账户数据的基础上，它提出了一种新的方法来估计各个欧盟国家的假设增值税收入的年度金额。在一个财政年度，计算的假设收入与（当期）实收收入之间的关系在很大程度上决定了一个国家的增值税逃税和欺诈的程度，而纳税义务的产生与增值税现金征收之间的时滞问题是可以调整的。
The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms’ and households’ evasive behaviour in paying value added taxes in the EU Member States, whereas such efforts have traditionally been most pronounced in the field of corporate and personal income taxation. This study primarily deals with the quantification of the VAT evasion and fraud in the EU. On the basis of the national accounts data, it suggests a novel way of estimating the annual amount of hypothetical VAT revenues for the individual EU countries. The relation between the calculated hypothetical and the (current) collected revenues in a fiscal year largely determines the extent of VAT evasion and fraud of a country, when the time-lag problem between the creation of tax liability and the VAT collection in cash terms can be adjusted.