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The determinants of compliance VAT gap
Journal of Risk FinancePurposeThis paper aims to analyze the potential variables explaining the compliance value added tax (VAT) gap, which basically represents an estimate of the unpaid VAT in the economy. A major component of compliance VAT Gap is represented by tax fraud; there exist other causes too, like insolvencies, bankruptcies, optimizations practices and ...
Viorela-Ligia Vaidean
exaly +2 more sources
The Limitations of the VAT Gap Measurement
EC Tax Review, 2019This article presents a thorough overview of the VAT Gap measurement as an indicator of fraud. Recently, the measurement has received prime attention for its perceived correlation to the revenues lost due to fraud and its ability to help in the enactment of measures to eliminate it.
exaly +2 more sources
Can digitalisation and technology secure VAT revenues and close the VAT gap? [PDF]
NLFiscaal-TaxTech, 2022 The central question in this article is whether digitalisation and technology can secure VAT revenues and close the VAT gap. By analysing the developments in this area, the authors distinguish the following so called e-blocks that are used or will be used to build a digital VAT environment: e-filing, e-accounting, e-auditing, e-matching of third-party ...
Griffioen, Menno +1 more
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An Analysis of the Value Added Tax (Vat) Gap in Zambia
International Journal of Research and Innovation in Social Science, 2023The aim of this study was to empirically examine the effect of the Zambian VAT administrationon tax revenue by analyzing the VAT gap in Zambia. The study attempted to assess from empirical evidence if there is room for the revenue authorities to enhance VAT revenue collection without increasing the rate. The data used in this study was time series data
Adisa Bazak Lungu, Charles Muwe Mungule
exaly +2 more sources
Fighting the VAT Gap – The Polish Experience
Alicja Brodzka, Krzysztof Biernackiexaly +2 more sources
Analysis of the VAT Gaps in Morocco
International VAT Monitor, 2021VAT in Morocco, as in other countries, is the main source of funding of the state budget. In this article, the author examines its performance by calculating its potential revenue and its gaps. It has been found that fluctuations in its potential revenue are in fact affected more by lack of compliance to legislation than by the legislation itself ...
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The Impact of Value-Added Tax (VAT) Expenditure on VAT Effort and the VAT Compliance Gap in Nigeria
African Multidisciplinary Tax JournalThis study investigates the influence of value-added tax (VAT) expenditure on VAT effort (VEF) and the VAT compliance gap (VCG) in Nigeria. It uses quarterly time series data spanning 2011 to 2022. The analysis applies the autoregressive distributed lag (ARDL) model alongside the vector error correction model (VECM) to evaluate the relationships ...
Alhasan Usman +2 more
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VAT Gaps in Developing Countries: Measurement, Administration and Politics
SSRN Electronic Journal, 2020In the post-COVID-19 environment, policy makers in many countries will be searching for revenues. Due to the political difficulty of creating new taxes or raising existing ones significantly, the focus may well shift to improving the yield of existing or reformed taxes. We explore VAT revenue efficiency and its relationship with the VAT gap, discussing
Pierre-Pascal Gendron +1 more
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