VAT Gap Estimation - Czech Republic Case Study
Bibliographic Data
| ID | 6109656 |
|---|---|
| Authors | Lukáš Moravec (0000-0002-7713-4221, Czech University of Life Sciences Prague), Jana Hinke (0000-0001-6767-1253, Czech University of Life Sciences Prague), Stanislav Kaňka (Czech University of Life Sciences Prague) |
| Year | 2018 |
| Volume | 66 |
| Issue | 4 |
| Pages | 450-472 |
| Publication date | 2018-08-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Politická ekonomie (JOURNAL) |
| Journal identifiers | ISSN: 0032-3233 • E-ISSN: 2336-8225 |
| Publisher | Prague University of Economics and Business (PUBLISHER • CZ) |
| DOI | 10.18267/j.polek.1212 |
| OpenAlex | W2899444509 |
| Language | EN |
| Citations received | 1 |
| References cited | 5 |
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
Added value · Czech · Econometrics · Economics · Estimation · Macroeconomics · Monetary policy · Output gap · Statistics · Value (mathematics) · Value-added tax · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Mathematics · Taxation and Compliance Studies
| Citations per year | 0.5 |
|---|---|
| Citation span | 2024 - 2024 (1) |
| Highly cited | No |