timing difference
The time difference between the point at which a transaction affects items for financial reporting purposes and the point at which it affects the same items for tax purposes. For example, purchase of a fixed asset depreciated by an accelerated method for tax purposes, but by straight-line for reporting purposes, creates a timing difference for depreciation expense.

Timing Difference
In accounting, the amount of time between the point at which an asset or transaction affects a company's finances for reporting purposes and the point at which it affects it for tax purposes. This is especially important in depreciation: tax depreciation and reporting depreciation are sometimes calculated differently.
http://financial-dictionary.thefreedictionary.com/Timing Dif...

Evasion 'without complicity` = Theoretical VAT receipts less actual VAT receipts less time differences less insolvencies less missing revenue (evasion 'with complicity`)
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:...

Φοροδιαφυγή «χωρίς συνενοχή» = Θεωρητικά έσοδα ΦΠΑ μείον εισπραχθέντα έσοδα ΦΠΑ μείον χρονικές αποκλίσεις μείον πτωχεύσεις μείον διαφυγόντα έσοδα (φοροδιαφυγή «με συνενοχή»
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:...