VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction

VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction

The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015–2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set: VAT c...

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Bibliographic Details
Main Authors: Moravec Lukáš, Hinke Jana, Borsiczká Monika
Format: Article
Language:English
Published: Sciendo 2021-04-01
Series:Danube
Subjects:
vat gap
tax fraud
tax collection
tax administration
vat control statement
Online Access:https://doi.org/10.2478/danb-2021-0004

Internet

https://doi.org/10.2478/danb-2021-0004

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