The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015-2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set:...

Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions of people worldwide engage in online solutions. Our research paper...

Tax administrations around the world have introduced e-filing of tax returns due to its potential to improve tax return filing compliance. The introduction of this service for businesses in South Africa has not yielded the expected results. Drawing on tax administrative data on tax return filing...

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...

Semi-autonomous revenue authorities (SARAs) have been at the centre of tax administration reform in Sub-Saharan Africa for the last 30 years. Nevertheless, the revenue effect of this reform remains highly debated (Ahlerup et al., 2015; Ebeke et al., 2016; Fjeldstad and Moore, 2009; Sarr, 2016; Von Haldenwang et...

The paper is a summary of the exchange of knowledge and experience that took place in the course of the project "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five institutions took part in the project: Center for...