Results 41 to 50 of about 6,813 (265)

Time-varying VAT gap and persistent VAT gap in the western group of EU countries. [PDF]

, 2019
The blue dotted line represents the time-dependent Value Added Tax gap and the red line represents the country-specific or persistent Value Added Tax gap, between 2005–2015.
Danuse Nerudova (6269951), Marian Dobranschi (6269954)   +1 more
core   +1 more source

Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel

Energies, 2021
This paper presents an energy management strategy for secondary energy sources and their optimization in the context of the tax gap on mineral oils represented by the tax gap on petrol and diesel.
Antonín Korauš, Miroslav Gombár, Alena Vagaská, Stanislav Šišulák, Filip Černák   +4 more
doaj   +1 more source

Time-varying VAT gap and persistent VAT gap in the eastern group of EU countries. [PDF]

, 2019
The blue dotted line represents the time-dependent Value Added Tax gap and the red line represents the country-specific or persistent Value Added Tax gap, between 2005–2015.
Danuse Nerudova (6269951), Marian Dobranschi (6269954)   +1 more
core   +1 more source

Time-varying VAT gap and persistent VAT gap in the southern group of EU countries. [PDF]

, 2019
The blue dotted line represents the time-dependent Value Added Tax gap and the red line represents the country-specific or persistent Value Added Tax gap, between 2005–2015.
Danuse Nerudova (6269951), Marian Dobranschi (6269954)   +1 more
core   +1 more source

COVID-19 and its impact on VAT gap in the EU : lessons from and for Poland [PDF]

, 2021
PURPOSE: This article aims to present how the VAT gap has changed due to the COVID-19 pandemic and emphasize the key factors to tackle the revenue loss that becomes even more important during the state of emergency.DESIGN/METHODOLOGY/APPROACH: The ...
Szewczyk, Rafal M.
core   +1 more source

A Multifactor VAT Gap Comparative Analysis in the European Union

Theoretical Economics Letters
Dimitris Balios
exaly   +2 more sources

The Determinants of the VAT Gap

Technium Social Sciences Journal
Understanding the factors that contribute to the VAT gap is crucial for policymakers, as it highlights areas where tax compliance can be improved, and revenue losses can be minimized. This study aims to identify and analyse the determinants of the Value Added Tax (VAT) gap across a panel of 26 EU countries for the period from 2000 to 2022.
Irina Hars, Laura Obreja Brașoveanu
openaire   +1 more source

The definitive VAT system and its impact on tax collection [PDF]

, 2021
Value Added Tax (VAT) is a significant source of fiscal revenues in the EU. However, the VAT treatment of cross-border supplies enables large-scale tax frauds, such as the Missing Trader Intra-Community (MTIC), which takes each year billions of euros ...
Balíková, Kristýna, Zídková, Hana
core   +2 more sources

Results from the panel data STFM estimation of VAT gap versus the VAT gap obtained by the CASE [4, 5] top-down method for 2015. [PDF]

, 2019
Results from the panel data STFM estimation of VAT gap versus the VAT gap obtained by the CASE [4, 5] top-down method for 2015.
Danuse Nerudova (6269951), Marian Dobranschi (6269954)   +1 more
core   +1 more source

Exploring determinants of VAT gaps using structural equation models: a MIMIC approach

European Journal of Government and Economics
This study explores the estimation of the VAT gap using the Multiple Indicators and Multiple Causes (MIMIC) model, a specific type of structural equation model. The VAT gap, a significant indicator of tax revenue loss and inefficiency in VAT collection,
Iva Hasíková
doaj   +1 more source