What causes the VAT gap?
Hana Zídková, Ján Pavel
| Year of publication: |
2016
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|---|---|
| Authors: | Zídková, Hana ; Pavel, Ján |
| Published in: |
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie. - Bratislava : Slovak Akad. Press, ISSN 0013-3035, ZDB-ID 715023-4. - Vol. 64.2016, 9, p. 811-826
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| Subject: | tax evasion | VAT gap | determinants of VAT gap | theoretical VAT liability | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Steuereinnahmen | Tax revenue | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011658483