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The Revenue Administration-Gap Analysis Program : The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation:
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What is the Value-added tax (VAT) Gap and why is it important? - Invoicing compliance for online marketplaces
Malta sees EU's highest VAT gap decrease; compliance and enforcement fourth-best - The Malta Independent
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VAT non-compliance costs in Europe fell to €160 billion - CASE - Center for Social and Economic Research
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