DE: Gebauer, A. and R. Parsche (2005) "Leichtes Absinken der Mehrwertsteuerhinterziehungsquote im Jahr 2005"

Article (1 page, PDF, in German) setting out Ifo-Institut's estimates of annual German VAT losses in the period 1997-2005 on the basis of a calculation of the VAT gap. The article reports a marked increase in the VAT gap from 7.5 per cent in 2000 to 10 per cent in 2001 and suggests this jump is linked to an increase in MTIC fraud. Estimates of the VAT gap then remain at 10 per cent until 2004, and for 2005 the value is estimated to fall to 9.5 per cent, a consequence, it is suggested, of a number of legislative measures.

DE: Gebauer, A. and R. Parsche (2005) "Leichtes Absinken der Mehrwertsteuerhinterziehungsquote im Jahr 2005", ifo Schnelldienst 9/2005, p.12.

For further information or advice please contact Pedro Fernandes.

Filed under Tax fraud, VAT.

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