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Stanovení mezery DPH - případ České republiky
[VAT Gap Estimation - Czech Republic Case Study]

Author

Listed:
  • Lukáš Moravec
  • Jana Hinke
  • Stanislav Kaňka

Abstract

The paper deals with the estimation of the Value Added Tax Gap in the Czech Republic during the years 2009-2014. In the introduction, the term of Value Added Tax Gap and related terms are defined following available approaches and different methods of the Value Added Tax Gap estimation are presented. In the analytical part of the paper, the Czech Value Added Tax Gap is measured using three applicable methods - the decomposition of the gap on the VAT, the identification of transactions subject to VAT and the adjustment of GDP. In this part the exact procedure for possible replication of the research is declared and the comparsion of the results reached for the Czech Republic using different methods of Value Added Tax Gap estimation is carried out.

Suggested Citation

  • Lukáš Moravec & Jana Hinke & Stanislav Kaňka, 2018. "Stanovení mezery DPH - případ České republiky [VAT Gap Estimation - Czech Republic Case Study]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(4), pages 450-472.
    • Handle: RePEc:prg:jnlpol:v:2018:y:2018:i:4:id:1212:p:450-472
    DOI: 10.18267/j.polek.1212
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    References listed on IDEAS

    as
    1. Reckon, 2009. "Study to quantify and analyse the VAT gap in the EU-25 Member States," Taxation Studies 0029, Directorate General Taxation and Customs Union, European Commission.
    2. Ingrid Majerova, 2016. "The Impact Of Some Variables On The Vat Gap In The Member States Of The European Union Company*," Oeconomia Copernicana, Institute of Economic Research, vol. 7(3), pages 339-355, September.
    3. Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 861-887, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    value added tax; tax revenues; tax gap; tax authority; gross domestic product; grey economy;
    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
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation
    • P52 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems - - - Comparative Studies of Particular Economies

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