Results 11 to 20 of about 6,813 (265)
VAT Gap Dependence and Fiscal Administration Measures [PDF]
Naše Gospodarstvo, 2018 The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration.
Lešnik Tomaž +2 more
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Reducing the Vat Gap in Poland [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2019 The main goal of the paper is to study the effectiveness of legal changes introduced in 2016 which were aimed at reduction of the VAT gap in Poland. The study consists of a normative, legal and quantitative analysis of data provided by the Ministry of ...
Katarzyna Simińska-Domańska
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Quantifi cation of Changes in the VAT Gap: An Econometric Approach [PDF]
Gospodarka Narodowa. The Polish Journal of Economics, 2020 This article proposes an alternative methodology for estimating changes in the VAT gap that allows for their timely (quarterly) monitoring. It combines two traditions of tax modelling: calculating a discrepancy between theoretical tax liabilities and the
Karolina Konopczak
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Determinants of the VAT gap - part 2 [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2022 The purpose of the paper is to identify the determinants of the gap in Value Added Tax and to assess the measures already taken in order to seal this gap.
Beata Hoza
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Analysis of the Decisive Factors of the VAT Gap
CECCAR Business Review, 2022 This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU +2 more
doaj +4 more sources
Using Mimic Models to Examine Determinants of Vat Gap in Lithuania [PDF]
Organizations and Markets in Emerging Economies, 2015 In recent years analysis of economic loss attributed to different aspects of shadow economy has attracted much attention of both academics and policy makers.
Gindra Kasnauskienė +1 more
doaj +8 more sources
Changes in the VAT Gap in Poland: The Role of Cyclical and Structural Factors [PDF]
Gospodarka Narodowa. The Polish Journal of Economics, 2022 This article attempts to decompose the changes in the value-added tax (VAT) gap in Poland into the cyclical and the structural component. To this end, a methodology for quantifying changes in the VAT gap alternative to the ones commonly used in the ...
Karolina Konopczak
doaj +4 more sources
Analysis of the Decisive Factors of the VAT Gap
CECCAR Business Review, 2023 This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU +2 more
doaj +2 more sources
Determinants of VAT Gap in EU [PDF]
Prague Economic Papers, 2014 This paper explains the term "VAT gap", and briefly describes the calculation methods used in existing literature quantifying the VAT gap in various countries of the world. The VAT gap is calculated as the difference between the theoretical VAT liability ascertained from the national accounts and the VAT revenues accrued by the financial authorities ...
Hana Zidkova
exaly +2 more sources
The Greek VAT Gap: The Influence of Individual Economic Sectors [PDF]
EUROPEAN RESEARCH STUDIES JOURNAL, 2021 PURPOSE: The size of the Greek VAT Gap has been consistently high throughout the last two decades in comparison with the European Union’s (EU) average. In order to better understand which specific productive sectors in the Greek economy play a more significant role in VAT revenue collection, VAT evasion and in measuring and limiting the Greek VAT Gap ...
Christou, Anna +4 more
openaire +5 more sources