The Impact of Some 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%2F16%3A00010724" target="_blank" >RIV/47813059:19520/16:00010724 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.12775/OeC.2016.020" target="_blank" >http://dx.doi.org/10.12775/OeC.2016.020</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.12775/OeC.2016.020" target="_blank" >10.12775/OeC.2016.020</a>

Result language

angličtina

Original language name

The Impact of Some Variables on the VAT Gap in the Member States of the European Union

Original language description

One of the most serious problems of fiscal character is the issue of the tax gap. The tax gap is defined as the amount of tax liability faced by taxpayers that is not paid on time. The tax gap comes from three main areas of non-compliance with the tax law - firstly from underreporting of income, secondly from underpayment of taxes and thidly from non-filing of returns. The tax evasions in the area of value added tax create one of the largest groups of tax gap. 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 Index CPI, 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 Corruptio n Perception Index.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2016

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Oeconomia Copernicana

ISSN

2083-1277

e-ISSN

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Volume of the periodical

7

Issue of the periodical within the volume

3

Country of publishing house

PL - POLAND

Number of pages

16

Pages from-to

339-355

UT code for WoS article

000389876900001

EID of the result in the Scopus database

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