Using MIMIC models to examine determinants of VAT gap in Lithuania
Year of publication: |
2015
|
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Authors: | Kasnauskienė, Gindra ; Krimisieraitė, Jolita |
Published in: |
Organizations and markets in emerging economies. - Vilnius : Vilnius Univ. Publ. House, ISSN 2029-4581, ZDB-ID 2628550-2. - Vol. 6.2015, 1, p. 107-126
|
Subject: | VAT gap | VAT revenue | tax evasion | MIMIC | Umsatzsteuer | Sales tax | Steuereinnahmen | Tax revenue | Litauen | Lithuania | Steuervermeidung | Tax avoidance | Steuermoral | Tax compliance | Steuerstrafrecht | Criminal tax law | EU-Staaten | EU countries |
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