Determinants of VAT Gap in EU
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DOI: 10.18267/j.pep.496
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Cited by:
- Lešnik Tomaž & Jagrič Timotej & Jagrič Vita, 2018. "VAT Gap Dependence and Fiscal Administration Measures," Naše gospodarstvo/Our economy, Sciendo, vol. 64(2), pages 43-51, June.
- Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2023. "Analysis of the Decisive Factors of the VAT Gap," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 50-57, January.
- Anna Kowal & Grzegorz Przekota, 2021. "VAT Efficiency—A Discussion on the VAT System in the European Union," Sustainability, MDPI, vol. 13(9), pages 1-16, April.
- Robert Kelm, 2022. "Determinants of the VAT Gap in EU Member States from 2000 to 2016," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, vol. 14(4), pages 225-262, December.
- Karolina Konopczak, 2020. "Kwantyfikacja zmian luki VAT: podejście ekonometryczne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 25-42.
- Ionela BUTU & Petre BREZEANU & Adriana PORUMBOIU & Sorina Emanuela ȘTEFONI, 2021. "The Relationship Between Vat Gap And Economic Or Institutional Variables," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 30(2), pages 250-259, December.
- Agnieszka Szczypińska, 2019.
"What drives the VAT gap in the European Union?,"
Collegium of Economic Analysis Annals, Warsaw School of Economics, Collegium of Economic Analysis, issue 55, pages 69-82.
- Szczypińska, Agnieszka, 2018. "What drives the VAT gap in the European Union?," MF Working Papers 30, Ministry of Finance in Poland, revised 14 Jun 2019.
- Alejandro Rasteletti & Estefanía Saravia, 2024. "Tax Expenditure and Evasion in the Value Added Tax in Latin America," Hacienda Pública Española / Review of Public Economics, IEF, vol. 251(4), pages 27-49, December.
- Lapinskas, Arunas & Makhova, Larisa & Haikin, Mark & Troyanskaya, Marija & Mutalimov, Verdi, 2023. "Longevity of EU membership and VAT practices: Dependencies, Contradictions And Implications," Journal of Policy Modeling, Elsevier, vol. 45(3), pages 630-643.
- Christou Anna & Eriotis Nikolaos & Lomis Ioannis & Papadakis Spyros & Thalassinos Eleftherios, 2021. "The Greek VAT Gap: The Influence of Individual Economic Sectors," European Research Studies Journal, European Research Studies Journal, vol. 0(4 - Part ), pages 851-882.
- repec:ers:journl:v:xxiv:y:2021:i:4b:p:851-882 is not listed on IDEAS
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More about this item
Keywords
tax evasion; tax gap; estimates; determinants of VAT gap; theoretical VAT liability;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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