Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 4, pp. 302-316
CZK 40,004 to CZK 52,765 million in the monitored years. Only 3.53%-7.03% of the VAT Gap of unlawful tax evasion is … subject to prosecution for the tax evasion offense. …