Table 6. Results of the STFM estimation of time-varying and persistent technical efficiency VAT and VAT gap using the model of Kumbhakar, Lien and Hardaker [8] for EU-26, 2000–2015.

Country	Time-varying efficiency of VAT in %	Time-varying VAT gap in %	Persistent efficiency of VAT in %	Persistent VAT gap in %	Overall Technical Efficiency of VAT in %	Overall VAT gap in %	CASE VAT gap average 2000–2015
Austria	96.56	3.44	96.21	3.79	92.89	7.11	10.23
Belgium	96.53	3.47	94.23	5.77	90.96	9.04	12.48
Bulgaria	94.95	5.05	86.05	13.95	81.70	18.30	18.66
Czech Republic	95.21	4.79	84.50	15.50	80.45	19.55	20.96
Denmark	96.62	3.38	96.34	3.66	93.09	6.91	10.08
Estonia	96.01	3.99	91.10	8.90	87.46	12.54	13.44
Finland	96.29	3.71	95.88	4.12	92.33	7.67	10.33
France	96.40	3.60	94.45	5.55	91.05	8.95	13.39
Germany	96.57	3.43	96.13	3.87	92.84	7.16	11.73
Greece	95.94	4.06	76.73	23.27	73.61	26.39	28.83
Hungary	95.98	4.02	81.97	18.03	78.68	21.32	23.48
Ireland	96.15	3.85	96.51	3.49	92.79	7.21	9.27
Italy	96.25	3.75	80.08	19.92	77.08	22.92	26.76
Latvia	94.59	5.41	81.56	18.44	77.14	22.86	22.44
Lithuania	95.34	4.66	71.54	28.46	68.20	31.80	32.69
Luxembourg	96.16	3.84	96.29	3.71	92.60	7.40	8.47
Malta	92.15	7.85	79.86	20.14	73.59	26.41	22.85
Netherlands	96.47	3.53	98.38	1.62	94.91	5.09	6.35
Poland	95.27	4.73	89.08	10.92	84.86	15.14	17.13
Portugal	96.02	3.98	96.29	3.71	92.46	7.54	9.66
Romania	95.18	4.82	64.31	35.69	61.21	38.79	40.28
Slovakia	95.59	4.41	75.81	24.19	72.47	27.53	28.97
Slovenia	96.56	3.44	97.61	2.39	94.26	5.74	6.50
Spain	95.22	4.78	96.57	3.43	91.95	8.05	9.99
Sweden	96.59	3.41	98.93	1.07	95.56	4.44	3.52
United Kingdom	96.57	3.43	96.09	3.91	92.80	7.20	11.59
EU-26 average	95.81	4.19	88.94	11.06	85.27	14.73	16.54

Source: Own calculation and the reports of CASE [1, 2, 3, 4].