Search Results - subject:"VAT Gap"

Exploring determinants of VAT gaps using structural equation models : a MIMIC approach

Hasíková, Iva - In: European journal of government and economics : EJGE 13 (2024) 2, pp. 189-205

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 … presents a first-time application of the MIMIC model to the Czech Republic, estimating the VAT gap of 2003 - 2020 and revealing …

Persistent link: https://www.econbiz.de/10015338892

VAT gap determinants in the European Union and Poland

Pluskota, Anna - In: Ekonomia i prawo 21 (2022) 3, pp. 623-633

Persistent link: https://www.econbiz.de/10013474039

Cashless payments and tax evasion: Evidence from VAT gaps in the EU

Bohne, Albrecht; Koumpias, Antonios M.; Tassi, Annalisa - 2023

-money usage by 100 percentage points (pp) is associated with a reduction in the VAT gap of 0.3pp or 1.92% of the aggregate VAT …

Persistent link: https://www.econbiz.de/10014476278

Czech VAT gap progress

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 … the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the … gap of more than CZK 100,000 million per year. The breakdown of the VAT Gap into individual parts shows that it is mainly …

Persistent link: https://www.econbiz.de/10014496210

Czech VAT gap progress

Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 3, pp. 302-316

Persistent link: https://www.econbiz.de/10014464498

Cashless payments and tax evasion : evidence from VAT gaps in the EU

Bohne, Albrecht; Koumpias, Antonios M.; Tassi, Annalisa - 2023

-money usage by 100 percentage points (pp) is associated with a reduction in the VAT gap of 0.3pp or 1.92% of the aggregate VAT …

Persistent link: https://www.econbiz.de/10014472026

Mind the Gap! : the (unexpected) impact of COVID-19 pandemic on VAT revenue in Italy

Berardini, Francesco; Renzi, Fabrizio - 2022

Persistent link: https://www.econbiz.de/10012939118

VAT gap estimation and influence of selected methods of fiiancial administration on its reduction

Moravec, Lukáš; Hinke, Jana; Borsiczká, Monika - In: DANUBE: Law, Economics and Social Issues Review 12 (2021) 1, pp. 45-60

measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was …

Persistent link: https://www.econbiz.de/10012622678

COVID-19 and its impact on VAT gap in the EU : lessons from and for Poland

Szewczyk, Rafal M. - In: European research studies 24 (2021) 3, pp. 655-666

Persistent link: https://www.econbiz.de/10012666329

VAT gap estimation and influence of selected methods of fiiancial administration on its reduction

Moravec, Lukáš; Hinke, Jana; Borsiczká, Monika - In: Danube : law and economics review 12 (2021) 1, pp. 45-60

measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was …

Persistent link: https://www.econbiz.de/10012517294