During the COVID-19 pandemic, severe demurrage in shipping and container terminals has led to a global logistics crisis and supply chain disruptions. Although the situation is gradually stabilizing, discussions persist on strategies to reduce volatility in container freight transportation....

This study explores the estimation of the VAT gap using the Multiple Indicators and Multiple Causes (MIMIC) model, a specific type of structural equation model. The VAT gap, a significant indicator of tax revenue loss and inefficiency in VAT collection, is treated as a latent variable driven by...