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Kwantyfikacja zmian luki VAT: podejście ekonometryczne

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  • Konopczak, Karolina

Abstract

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 amount of tax actually collected, as well as estimating the elasticities of tax revenues. In this approach, the VAT gap trajectory is associated with a changing elasticity of actual tax revenues with respect to theoretical revenues (or, equivalently, the elasticity of actual revenues corrected for changes in the tax system with respect to the tax base). The method was used to estimate changes in the VAT gap in Poland from 2016 to 2018.

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  • Konopczak, Karolina, 2020. "Kwantyfikacja zmian luki VAT: podejście ekonometryczne," Gospodarka Narodowa-The Polish Journal of Economics, Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics, vol. 2020(2), June.
    • Handle: RePEc:ags:polgne:359207
    DOI: 10.22004/ag.econ.359207
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