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Discussion of Methods Estimating the Tax Gap in the Czech Republic
[Diskuze odhadů daňové mezery v České republice]

Author

Listed:
  • Savina Finardi
  • Michal Procházka

Abstract

The aim of this paper is to discuss approaches to estimating the tax gap and to compare the results of these estimates with official estimates of the Ministry of Finance of the Czech Republic. The paper also discussed the issue of tax evasion and instruments used in fight against them, especially with regard to the new Czech legislation - registration of sales.

Suggested Citation

  • Savina Finardi & Michal Procházka, 2016. "Discussion of Methods Estimating the Tax Gap in the Czech Republic [Diskuze odhadů daňové mezery v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(4), pages 99-108.
    • Handle: RePEc:prg:jnlcfu:v:2016:y:2016:i:4:id:488:p:99-108
    DOI: 10.18267/j.cfuc.488
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    References listed on IDEAS

    as
    1. David E. A. Giles, 1999. "Modelling the hidden economy and the tax-gap in New Zealand," Empirical Economics, Springer, vol. 24(4), pages 621-640.
    2. Savina Finardi & Alena Vančurová, 2014. "Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(2), pages 66-78.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Tax Gap; Tax evasion; Tax revenues; Daňová mezera; Daňové úniky; Daňové příjmy;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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