GB: Measuring indirect tax losses (2002)

HM Customs and Excise report (32 pages, PDF) providing a summary of the methodology and results of HMCE's work on measuring VAT and excise losses using top-down and bottom-up approaches.

An accompanying paper "Protecting indirect tax revenues" (31 pages, PDF) sets out measures to tackle VAT and excise fraud.

Filed under HMRC, Tax fraud, VAT.

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