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Kwantyfikacja zmian luki VAT: podejście ekonometryczne

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  • Karolina Konopczak

Abstract

W niniejszym artykule zaproponowano alternatywną względem stosowanych w literaturze metodykę szacowania zmian luki VAT, pozwalającą na jej bieżący (kwartalny) monitoring. Łączy ona dwie tradycje modelowania dochodów podatkowych: metodę rozbieżności oraz metodę szacowania elastyczności dochodów podatkowych względem bazy podatkowej. Kształtowanie się luki VAT utożsamiane jest ze zmianami reaktywności rzeczywistych dochodów podatkowych względem teoretycznych (czyli – ekwiwalentnie – rzeczywistych dochodów względem bazy podatkowej przy kontroli zmian stawek podatkowych). Metoda została wykorzystana do oszacowania zmian luki VAT w Polsce w latach 2016–2018.

Suggested Citation

  • Karolina Konopczak, 2020. "Kwantyfikacja zmian luki VAT: podejście ekonometryczne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 25-42.
    • Handle: RePEc:sgh:gosnar:y:2020:i:2:p:25-42
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    References listed on IDEAS

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    More about this item

    Keywords

    luka VAT; elastyczność dochodów podatkowych; analiza kointegracji; model ARDL;
    All these keywords.

    JEL classification:

    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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