The impact of selected variables on the VAT gap in the Member States of the European Union

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F15%3A%230003786" target="_blank" >RIV/47813059:19520/15:#0003786 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The impact of selected variables on the VAT gap in the Member States of the European Union
Original language description
This article describes the current situation in the field of tax gap in selected countries of the European Union, namely the VAT gap. The aim of this paper is to determine the dependence of the VAT gap on three variables, the Corruption Perception IndexCPI, GDP growth rate and the basic VAT rate. The method of the regression analysis was used, which was performed on data in the years 2000-2011. Although it could be assumed that tax burden will affect the VAT gap the most, the highest dependence was shown in the case of Corruption Perception Index.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Contemporary Issues in Economy: Market or Government?
ISBN
978-83-937843-7-0
ISSN
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e-ISSN
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Number of pages
19
Pages from-to
1068-1086
Publisher name
IER
Place of publication
Torun
Event location
Torun
Event date
May 20, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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