VAT Gap Estimation - Czech Republic Case Study

被引：7
|
作者：
Moravec, Lukas [1 ]
Hinke, Jana [2 ]
Kanka, Stanislav [1 ]
机构：
[1] Ceska Zemedelska Univ Praze, Provozne Ekon Fak, Prague, Czech Republic
[2] Univ W Bohemia, Fak Ekon, Plzen, Czech Republic
来源：
POLITICKA EKONOMIE | 2018年 / 66卷 / 04期
关键词：
value added tax; tax revenues; tax gap; tax authority; gross domestic product; grey economy; EVASION;
D O I：
10.18267/j.polek.1212
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The paper deals with the estimation of the Value Added Tax Gap in the Czech Republic during the years 2009-2014. In the introduction, the term of Value Added Tax Gap and related terms are defined following available approaches and different methods of the Value Added Tax Gap estimation are presented. In the analytical part of the paper, the Czech Value Added Tax Gap is measured using three applicable methods - the decomposition of the gap on the VAT, the identification of transactions subject to VAT and the adjustment of GDP. In this part the exact procedure for possible replication of the research is declared and the comparsion of the results reached for the Czech Republic using different methods of Value Added Tax Gap estimation is carried out.
引用
收藏
页码：450 / 472
页数：23
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