Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 4, pp. 302-316
The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors' calculation of the weighted average VAT rate in...