Measuring the Tax Gap in the European Economy

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...

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Main Author: Konrad Raczkowski
Format: Article
Language:English
Published: Publishing House of the University of Economics in Katowice 2015-07-01
Series:Journal of Economics and Management
Subjects:
Tax avoidance
Grey zone
State budget
Tax gap
Online Access:https://www.ue.katowice.pl/fileadmin/user_upload/wydawnictwo/JEM_Artyku%C5%82y_1_30/JEM_21/04.pdf
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spelling doaj-e6899cc374ca46c08f7158f3e7ff8d4f2020-11-24T21:24:19ZengPublishing House of the University of Economics in KatowiceJournal of Economics and Management1732-19482015-07-01215872Measuring the Tax Gap in the European EconomyKonrad Raczkowski0University of Social Sciences and Humanities in Warsaw, PolandThe 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 size across countries so as to demonstrate the overall level of the shadow economy compared to the aggregate tax burden. Finally, for the first time, the calculations of the tax gap for all EU states over 2011-2014 were displayed.https://www.ue.katowice.pl/fileadmin/user_upload/wydawnictwo/JEM_Artyku%C5%82y_1_30/JEM_21/04.pdfTax avoidanceGrey zoneState budgetTax gap
collection DOAJ
language English
format Article
sources DOAJ
author Konrad Raczkowski
spellingShingle Konrad Raczkowski
Measuring the Tax Gap in the European Economy
Journal of Economics and Management
Tax avoidance
Grey zone
State budget
Tax gap
author_facet Konrad Raczkowski
author_sort Konrad Raczkowski
title Measuring the Tax Gap in the European Economy
title_short Measuring the Tax Gap in the European Economy
title_full Measuring the Tax Gap in the European Economy
title_fullStr Measuring the Tax Gap in the European Economy
title_full_unstemmed Measuring the Tax Gap in the European Economy
title_sort measuring the tax gap in the european economy
publisher Publishing House of the University of Economics in Katowice
series Journal of Economics and Management
issn 1732-1948
publishDate 2015-07-01
description 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 size across countries so as to demonstrate the overall level of the shadow economy compared to the aggregate tax burden. Finally, for the first time, the calculations of the tax gap for all EU states over 2011-2014 were displayed.
topic Tax avoidance
Grey zone
State budget
Tax gap
url https://www.ue.katowice.pl/fileadmin/user_upload/wydawnictwo/JEM_Artyku%C5%82y_1_30/JEM_21/04.pdf
work_keys_str_mv AT konradraczkowski measuringthetaxgapintheeuropeaneconomy
_version_ 1725988964292100096

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