欧盟28国成员国的增值税差距研究与报告.pdf

CASE Reports Study and Reports on the VAT Gap in the EU-28 Member States: 2020 Final Report Grzegorz Poniatowski Mikhail Bonch-Osmolovskiy Adam Śmietanka No. 503 (2020) No. 503 (2020) [editorial page] This report was commissioned by the Directorate General for Taxation and Customs Union Acknowledgments (TAXUD) of the European Commission under project No. TAXUD/2019/AO-14, and written by a team of experts from CASE – Center for Social and Economic Research (Warsaw) This report was commissioned by the Directorate General for TaxaRon and Customs Union (TAXUD) of directed by Grzegorz Poniatowski, and composed of Mikhail Bonch-Osmolovskiy and Adam the European Commission under project No. TAXUD/2019/AO-14, and wri[en by a team of experts from CASE (Center for Social and Economic Research, Warsaw) directed by Grzegorz Poniatowski, and Śmietanka. The Project was coordinated by Roberto Zavatta (Economisti Associati, Bologna). composed of Mikhail Bonch-Osmolovskiy and Adam Śmietanka. The Project was coordinated by It remains the property of TAXUD. Roberto Zava[a (EconomisR AssociaR, Bologna). It remains the property of TAXUD. We acknowledge valuable comments from reviewers, Hana Zídková and Michael Udell. We We acknowledge valuable comments from reviewers, Hana Zídková and Michael Udell. We also also acknowledge discussions with several officials of tax and statistical offices of the Member acknowledge di