Measuring the Tax Gap in the European Economy
The objective of the paper is to reveal the methodology used to examine the tax gap and calculate the tax gap for all EU states over 2011-2014. The paper draws on the review of reference literature addressing the tax gap in the context of tax avoidance and tax evasion. The paper features the GDP siz...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the University of Economics in Katowice
2015-07-01
|
| Series: | Journal of Economics and Management |
| Subjects: | |
| Online Access: | https://www.ue.katowice.pl/fileadmin/user_upload/wydawnictwo/JEM_Artyku%C5%82y_1_30/JEM_21/04.pdf |