VAT Gap Dependence and Fiscal Administration Measures

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...

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Bibliographic Details
Main Authors: Lešnik Tomaž, Jagrič Timotej, Jagrič Vita
Format: Article
Language:English
Published: Sciendo 2018-06-01
Series:Naše Gospodarstvo
Subjects:
tax gap
VAT
tax gap dependence
H26
H30
Online Access:http://www.degruyter.com/view/j/ngoe.2018.64.issue-2/ngoe-2018-0011/ngoe-2018-0011.xml?format=INT

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