Results 211 to 220 of about 6,117 (239)

Fighting the VAT Gap – The Polish Experience

Alicja Brodzka, Krzysztof Biernacki
exaly   +2 more sources

Analysis of the VAT Gaps in Morocco

International VAT Monitor, 2021
VAT 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 ...
openaire   +1 more source

The Limitations of the VAT Gap Measurement

EC Tax Review, 2019
This 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.
openaire   +1 more source

An Analysis of the Value Added Tax (Vat) Gap in Zambia

International Journal of Research and Innovation in Social Science, 2023
The 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
openaire   +1 more source

The Impact of Value-Added Tax (VAT) Expenditure on VAT Effort and the VAT Compliance Gap in Nigeria

African Multidisciplinary Tax Journal
This 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, Bilkisu Inuwa Jibril, Sha’awa Mohammed   +2 more
openaire   +1 more source

Can digitalisation and technology secure VAT revenues and close the VAT gap?

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, Hel-van Dijk, van der, Lisette   +1 more
openaire   +1 more source

VAT Gaps in Developing Countries: Measurement, Administration and Politics

SSRN Electronic Journal, 2020
In 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, Richard Miller Bird   +1 more
openaire   +1 more source

Mechanisms to counteract the VAT gap – the Polish perspective

Communications of International Proceedings
Purpose: One levy susceptible to tax avoidance and the occurrence of a tax gap, due to its design, is the value-added tax (VAT). Particular countries undertake different types of actions which aim is to restrict the pathologies related to this tax. In the case of Poland, this is a particularly significant problem.
openaire   +1 more source

Assessment of EUUs VAT Gap Due to Shadow Economy

SSRN Electronic Journal, 2017
The aim of this paper is to provide with an accurate estimate of the VAT gap due to shadow economy in the European Union. Shadow economy circumvents the formal taxation system including the VAT. The estimation is based on an econometric model that uses as macro-economic data as drivers for the size of the VAT gap.
openaire   +1 more source

VAT-Gap in Bulgaria (2007 – 2020)

Challenges for Finance and Economic Accounting in Conditions of Multiple Crises, 2023
openaire   +1 more source