VAT Gap Dependence and Fiscal Administration Measures
The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration. Regarding the latter, the number of audits being performed and the effects of audit ac...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2018-06-01
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| Series: | Naše Gospodarstvo |
| Subjects: | |
| Online Access: | http://www.degruyter.com/view/j/ngoe.2018.64.issue-2/ngoe-2018-0011/ngoe-2018-0011.xml?format=INT |