Source: DG TAXUD Strategic plan 2020-2024 https://commission.europa.eu/publications/strategic-plan-2020-2024-taxation-and-customs-union_en Description: Specific objective 3.2: Implement tax policy actions that contribute to more fairness and social justice Tax fraud and evasion are a threat for sound public finances. Tax loss due to international tax evasion by individuals is estimated at €46 billion in 2016. The VAT gap (i.e. the difference between expected VAT revenues and VAT actually collected) is estimated to have been €137 billion in 2017, including cross-border VAT fraud of €50 billion. Tax abuse undermines fair burden-sharing among taxpayers and tax morale in the EU. This feeds citizens distrust and damages social justice. 74% of Europeans demand more action at EU level to fight against tax fraud (2017 Eurobarometer). As the vast majority of citizens and businesses is willing to comply with tax rules, it is crucial to avoid imposing undue burden on them in the fight against a minority of fraudsters.