Different Insight into the VAT Gap Using MIMIC Model

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F24%3A43925848" target="_blank" >RIV/62156489:43110/24:43925848 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.11118/978-80-7509-990-7-0065" target="_blank" >https://doi.org/10.11118/978-80-7509-990-7-0065</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/978-80-7509-990-7-0065" target="_blank" >10.11118/978-80-7509-990-7-0065</a>

Result language
angličtina
Original language name
Different Insight into the VAT Gap Using MIMIC Model
Original language description
The paper focuses on the estimation of the MIMIC model for quantification of VAT gap. MIMIC model is a specific type of structural equation models, which treats the VAT gap as a latent unmeasurable variable whose emergence and size are influenced by causes and whose presence is reflected in indicators; causes and indicators must be measurable. The contribution of this model is identification of causes of VAT gap, that are potential sources of VAT collection inefficiencies. The MIMIC model was built on data from selected European countries and according to the model VAT gap has these significant causes: openness of economy, corruption perception index, general government expenditure, final consumption and e-government development index. Developed using data from European countries, the model can be applied on each of these countries for quantification of VAT gap. These outputs can support the recommendations leading to improved efficiency of VAT collection.
Czech name
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Czech description
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Project
<a href="/en/project/EF16_017%2F0002334" target="_blank" >EF16_017/0002334: Research Infrastructure for Young Scientists</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
26th International Conference Economic Competitiveness and Sustainability: Proceedings
ISBN
978-80-7509-990-7
ISSN
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e-ISSN
—
Number of pages
10
Pages from-to
65-74
Publisher name
Mendelova univerzita v Brně
Place of publication
Brno
Event location
Brno
Event date
Mar 21, 2024
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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