Results 21 to 30 of about 6,813 (265)
Fiscal Effect of VAT Control Statement - Case Study of the Czech Republic [PDF]
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2021 This article first aims to identify the final fiscal amount of the VAT control statement in the selected region and then to transform it to determine the theoretical fiscal amount in the entire Czech Republic.
Lukáš Moravec +2 more
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THE RELATIONSHIP BETWEEN VAT GAP AND ECONOMIC OR INSTITUTIONAL VARIABLES [PDF]
Annals of the University of Oradea: Economic Science, 2021 VAT evasion reduces significantly the budget revenues and is often approximated by way of VAT Gap, which refers to the difference between the total VAT that should have been collected according to the applicable VAT Law (VTTL) and VAT actually collected ...
Ionela BUTU +3 more
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VAT gap determinants in the European Union and Poland [PDF]
Ekonomia i Prawo, 2022 Motivation: VAT revenues constitute a significant part of the budgets of EU countries and Poland. Both the EU and Poland are taking steps to reduce the VAT gap. To define the areas influencing the size of the VAT gap, its determinants should be indicated. Aim: The study aims to identify the determinants of the VAT gap in the EU and Poland.
Pluskota, Anna
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VAT gap determinants in the European Union [PDF]
Studia Prawno-Ekonomiczne, 2022 Background: The VAT gap is a key topic in the context of state budget revenues. The European Union introduced measures to support the member states in reducing the VAT gap. However, if such support is to be effective, it must be applied in the areas that are directly related to the VAT gap.
Radosław Pastusiak +2 more
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ASSESSMENT OF FACTORS DETERMINING VAT GAP: A CASE STUDY OF LITHUANIA [PDF]
Journal of Security and Sustainability Issues, 2020 The article deals with the VAT gap, its split by causes and determinants, the problem of dependencies. The article also reveals the main ways of calculating the VAT gap - their advantages and disadvantages, summarizes the research done by theoreticians and evaluates the research results.
Bikas, Egidijus, Malikonytė, Gabija
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DETERMINANTS OF THE VAT GAP – PART 1 [PDF]
Scientific Papers of Silesian University of Technology. Organization and Management Series, 2021 Purpose: 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, Adam ŻABKA
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VAT - Gap Convergence in Central and Eastern Europe [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 Tax system structure and the effectiveness of tax collection influences tax-gap. In the present research the authors analyse the improvement of tax collection practices in 26 European Union member states.
Lóránd Králik, Erzsébet Szász
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Sex-Specific Differences in Visceral and Subcutaneous Adiposity Accumulation and Their Association With Metabolic Abnormalities [PDF]
Journal of ObesitySome studies suggest that body fat distribution differs between sexes; there remains a gap regarding the exact mechanisms that regulate these differences and their cardiometabolic consequences. This study investigated sex-specific differences influencing
Isa Galvão Rodrigues +7 more
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Virtual and Physical PrototypingLiquid crystal display (LCD) vat photopolymerization (VPP) is increasingly adopted in additive manufacturing for its precision and affordability. However, challenges such as elastic contact between the resin vat interface and the LCD panel increase the ...
Sandeep Kumar Paral +3 more
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Discussion of methods estimating the VAT gap [PDF]
Acta Oeconomica Pragensia, 2014 Hana Zidkova
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