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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

AD ALTA: Journal of Interdisciplinary Research

ISSN

1804-7890

e-ISSN

—

Svazek periodika

10

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

6

Strana od-do

8-13

Kód UT WoS článku

000606326200001

EID výsledku v databázi Scopus

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