measures the under-reporting component of the VAT compliance gap. This study uses VAT declaration and audit data to conduct a … is to examine the extent of VAT under-reporting from 2014 to 2020 and identify the behaviour of firms that contribute to …

measures the under-reporting component of the VAT compliance gap. This study uses VAT declaration and audit data to conduct a … is to examine the extent of VAT under-reporting from 2014 to 2020 and identify the behaviour of firms that contribute to …

Under-reporting in cyber incidents is a well-established problem. Due to reputational risk and the consequent financial … protected data. Generally, the problem of under-reporting is solved through a proportion-based approach, where the level of … under-reporting in a data set is determined by comparison to data that is fully reported. In this work, cyber insurance …