A committee is permitted to organise a hearing with experts, where this is considered essential to its work on a particular subject. Hearings can also be held jointly by two or more committees. Most committees organise regular hearings, as they allow them to hear from experts and hold discussions on the key issues. On this page you will find all the available information relating to committee hearings, including programmes and contributions from speakers.

24-01-2019 - The evaluation of the Tax Gap

TAX3 25-02-2019 - 17:25
Public hearing on the evaluation of the tax gap

On 24th of January, from 10.30 to 12.00, the TAX3 committee will hold a public hearing on "The evaluation of the Tax Gap". The target of the hearing is to better understand the different methodologies to assess the amount of tax evasion and avoidance. The experts invited have published various and relevant articles and books aiming at better assessing the dimensions of this problem which would help policy makers to better tackle this issue.

Location : Altiero Spinelli (ASP) 1G-3, Brussels

    Biographies of the speakers

Gaetan Nicodeme, Head of Unit of economic analysis, evaluation and impact assessment support - General-Directorate for Taxation and Customs Union - European Commission and Fiscalis tax gap project group representative

      Reply to written question

Annette Alstadsæter, Professor - School of Economics and Business - Norwegian University of Life Sciences


Petr Janský, Assistant Professor in Economics at the Charles University of Prague and author of the study on ’ Global distribution of revenue loss from tax avoidance’

      Reply to written questions

Background documents

      European Commission-Fiscalis Group - Report I on VAT Tax Gap Estimations
      European Commission-Fiscalis Group - Report II on Corportate Income Tax Gap Estimation Methodologies