Moravec, Lukáš; Hinke, Jana; Borsiczká, Monika - In: Danube : law and economics review 12 (2021) 1, pp. 45-60
The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in … measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was …