Discussion of Methods Estimating the Tax Gap in the Czech Republic
[Diskuze odhadů daňové mezery v České republice]
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DOI: 10.18267/j.cfuc.488
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References listed on IDEAS
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- 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.
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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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