Determinants of VAT gap in EU
Hana Zídková
| Year of publication: |
2014
|
|---|---|
| Authors: | Zídková, Hana |
| Published in: |
Prague economic papers : a bimonthly journal of economic theory and policy. - Prague : Oeconomica Publ., ISSN 1210-0455, ZDB-ID 1112445-3. - Vol. 23.2014, 4, p. 514-530
|
| Subject: | tax evasion | tax gap | estimates | determinants of VAT gap | theoretical VAT liability | Umsatzsteuer | Sales tax | Steuereinnahmen | Tax revenue | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Steuermoral | Tax compliance |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011285573