Results 31 to 40 of about 6,813 (265)
The VAT Gap as a Limiting Factor for Economic Development of the CEE Countries [PDF]
Izzivi Prihodnosti, 2019 Purpose and Originality:The aim of the study was to compare the VAT revenue growth and the GDP growth in the Central and Eastern European countries belonging to the European Union within the2000-2016to verify the VAT gap estimations made by ...
Magdalena Redo
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Estimating Value Added Tax Gap in Uzbekistan
Финансы: теория и практика, 2023 The subject of the paper is to study of the theoretical literature on evaluate the effectiveness of the value added tax (VAT) mechanism, and identification of criteria for the analysis of the VAT mechanism.
I. M. Niyazmetov
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DANUBE, 2023 Abstract The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors’ calculation of the weighted average VAT rate in the Czech Republic.
Gabriela Kukalová +4 more
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Vat Gap in the European Union: an empirical analysis [PDF]
, 2019 For welfare systems whose backing relies mainly on the tax revenues collected, tax non-compliance is an issue of great importance. Concretely in the European Union, a considerable amount of tax revenue is lost in terms of VAT. This is the so-called VAT Gap, the term that stands for the difference between the VAT Total Tax Liability and the VAT revenue ...
Goya Lirio, Irene
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Tax avoidance: the aspect of value added tax
Entrepreneurship and Sustainability Issues, 2020 Tax avoidance is probably as old phenomenon as the taxes themselves. The literature has disclosed that tax avoidance is a worrying problem facing not only the Baltic economies but also the global economy.
Egidijus Bikas, Greta Bagdonaitė
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VAT Gap Estimation - Czech Republic Case Study [PDF]
Politicka Ekonomie, 2018 Jana Hinke, Lukas Moravec
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VAT gap in lithuania and its evaluation. [PDF]
, 2021 This bachelor thesis consists of four main parts. In the first and second part is performed the theoretical analysis of the VAT gap. In the third part, the Lithuanian VAT gap estimation method is developed using correlation and VAR models.
Railaitė, Monika,
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Analysis of VAT gap in the EU [PDF]
, 2021 Value-added tax is the most significant indirect tax revenue for the state’s income and one of the most important tax policy tools. This tax, which spread rapidly to many countries, gave trade market participants the opportunity to find ways to avoid the
Okumuş, Kübra
core
Determinants of the vat gap in the greek economy [PDF]
, 2021 The Value Added Tax (VAT) Gap is an important as well as a comprehensive indicator of tax evasion, tax avoidance and any other existing malfunctions related to Tax Administration.
Papadakis, Spyros +1 more
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Some Insights of Value-Added Tax Gap [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT
Cuceu Ionuţ-Constantin +2 more
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