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

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Oeconomia Copernicana

ISSN

2083-1277

e-ISSN

—

Svazek periodika

7

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

16

Strana od-do

339-355

Kód UT WoS článku

000389876900001

EID výsledku v databázi Scopus

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