Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 4, pp. 302-316
The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of … authors' calculation of the weighted average VAT rate in the Czech Republic. The results of the years under review show a VAT …