Different Insight into the VAT Gap Using MIMIC Model

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Different Insight into the VAT Gap Using MIMIC Model

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Different Insight into the VAT Gap Using MIMIC Model

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

<a href="/cs/project/EF16_017%2F0002334" target="_blank" >EF16_017/0002334: Výzkumná infrastruktura pro mladé vědce</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název statě ve sborníku

26th International Conference Economic Competitiveness and Sustainability: Proceedings

ISBN

978-80-7509-990-7

ISSN

—

e-ISSN

—

Počet stran výsledku

10

Strana od-do

65-74

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

21. 3. 2024

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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