Table 4. Results from panel data STFM estimation of VAT gap using Battese and Coelli [7] model for EU-26 countries, 2000–2015.
| Country | CASE VAT gap average 2000–2015 in % of VTTL |
VAT Gap by STFM in % |
Standard Error | [95% Confidence Interval] |
|
|---|---|---|---|---|---|
| Austria | 10.23 | 4.19 | 0.273296 | 3.609907 | 4.774942 |
| Belgium | 12.48 | 4.31 | 0.299902 | 3.667053 | 4.945506 |
| Bulgaria | 18.66 | 16.32 | 1.935624 | 12.19416 | 20.44554 |
| Czech Republic | 20.96 | 16.44 | 1.707507 | 12.80335 | 20.08228 |
| Denmark | 10.08 | 2.34 | 0.121959 | 2.082884 | 2.602782 |
| Estonia | 13.44 | 11.73 | 1.091735 | 9.403974 | 14.05793 |
| Finland | 10.33 | 4.05 | 0.50028 | 2.981164 | 5.113807 |
| France | 13.39 | 5.37 | 0.577202 | 4.144505 | 6.605058 |
| Germany | 11.73 | 3.16 | 0.197403 | 2.735365 | 3.576875 |
| Greece | 28.83 | 24.25 | 0.939672 | 22.24809 | 26.25382 |
| Hungary | 23.48 | 18.97 | 1.068065 | 16.69568 | 21.24873 |
| Ireland | 9.27 | 4.59 | 0.717625 | 3.059814 | 6.118976 |
| Italy | 26.76 | 19.74 | 0.715309 | 18.21266 | 21.26195 |
| Latvia | 22.44 | 20.26 | 2.074112 | 15.8423 | 24.68404 |
| Lithuania | 32.69 | 29.47 | 1.212078 | 26.8884 | 32.05537 |
| Luxembourg | 8.47 | 4.64 | 0.651268 | 3.252028 | 6.028318 |
| Malta | 22.85 | 21.52 | 2.884073 | 15.37238 | 27.66689 |
| Netherlands | 6.35 | 1.89 | 0.183768 | 1.497413 | 2.280798 |
| Poland | 17.13 | 12.06 | 1.530514 | 8.794468 | 15.3189 |
| Portugal | 9.66 | 5.22 | 0.896163 | 3.312511 | 7.132764 |
| Romania | 40.28 | 36.68 | 1.168788 | 34.19038 | 39.1728 |
| Slovakia | 28.97 | 25.25 | 1.170455 | 22.75103 | 27.74056 |
| Slovenia | 6.50 | 4.13 | 0.256077 | 3.58918 | 4.680812 |
| Spain | 9.99 | 4.87 | 1.700627 | 1.241719 | 8.491322 |
| Sweden | 3.52 | 1.17 | 0.042735 | 1.080157 | 1.262331 |
| United Kingdom | 11.59 | 3.17 | 0.228651 | 2.680851 | 3.655567 |
| EU-26 average | 16.54 | 11.76 | 0.9286495 | 9.781977 | 13.740718 |