VAT Gap in the Czech Republic

被引：0
|
作者：
Zidkova, Hana [1 ]
机构：
[1] Univ Econ, Dept Publ Finance, Prague 13067 3, Czech Republic
来源：
Proceedings of the 19th International Conference: Theoretical and Practical Aspects of Public Finance 2014 | 2014年
关键词：
tax evasion; VAT gap; estimates; theoretical VAT liability; implicit VAT rate;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper briefly describes the "top down" methods of quantifying the VAT gap. The main purpose of this article is to calculate the VAT gap in the Czech Republic in the years 2002 to 2010 by a simplified method using macroeconomic data from national accounts. This method is based on adjusting GDP to compute the theoretical tax base for VAT. The results are then compared with other estimates of the VAT gap in the Czech Republic in the relevant period and critically assessed.
引用
收藏
页码：376 / 383
页数：8
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