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

Kód výsledku v 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>
Výsledek na webu
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DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
The impact of selected variables on the VAT gap in the Member States of the European Union
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
The impact of selected variables on the VAT gap in the Member States of the European Union
Popis výsledku anglicky
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.

Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění
2015
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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