Tax Gap as a Tool for Measuring VAT Evasion in the EU Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10246029" target="_blank" >RIV/61989100:27510/20:10246029 - isvavai.cz</a>
Result on the web
<a href="http://www.magnanimitas.cz/ADALTA/1002/papers/A_andrejovska.pdf" target="_blank" >http://www.magnanimitas.cz/ADALTA/1002/papers/A_andrejovska.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.33543/1002" target="_blank" >10.33543/1002</a>

Result language
angličtina
Original language name
Tax Gap as a Tool for Measuring VAT Evasion in the EU Countries
Original language description
VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.
Czech name
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Czech description
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Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics

Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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