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Considerations on VAT Efficiency and VAT Evasion

Author

Listed:
  • Cuceu Ionuþ - Constantin

    („Babeº-Bolyai”University Cluj-Napoca Faculty of Economics and Business Administration, Finance Department)

  • Vãidean Viorela-Ligia

    („Babeº-Bolyai”University Cluj-Napoca Faculty of Economics and Business Administration, Finance Department)

Abstract

The purpose of this paper is to comment on VAT theoretical and real tax base, to discuss the indicators that are applied in order to determine VAT efficiency and their correlation with VAT evasion. The study also evaluates VAT efficiency and VAT evasion for Romania within the European context, using the most recent available data.

Suggested Citation

  • Cuceu Ionuþ - Constantin & Vãidean Viorela-Ligia, 2014. "Considerations on VAT Efficiency and VAT Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 473-478, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:473-478
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    More about this item

    Keywords

    value added tax; efficiency; VAT gap; evasion.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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