これである。
What are the main findings of the 2017 Report on the VAT Gap?
Based on the VAT collection figures available, the total amount of VAT lost across the EU-27 in 2015 is estimated at EUR 151.5billion. This represents a loss of 12% of the total expected VAT revenue.
During 2015, the overall VAT Total Tax Liability (VTTL) for the EU Member States grew by about 4.2%, while collected VAT revenues rose by 5.8%. As a result, the overall VAT Gap in the EU Member States saw a decrease in absolute values of about EUR 8.7 billion, down to EUR 151.5 billion. As a percentage, the overall VAT Gap decreased by 2.1% to 12.7%.