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Efficiency of Vat Collection : How Do the Old and New EU Member States Compare?

Zídková, Hana; Arltová, Markéta; Procházková, Monika - 2022

We focus on the efficiency of the VAT system in the old and new EU Member States. We calculated C-efficiency, Policy gap and Compliance gap for all member States in the period 2005 to 2018 for the groups of new and old member states. C-efficiency and Compliance gap are higher in new Member...

Persistent link: https://www.econbiz.de/10013313100

What are effective measures against Vat evasion? : evidence from the Czech Republic

Arltová, Markéta; Pavel, Jan; Tepperová, Jana; … - In: Ekonomický časopis : časopis pre ekonomickú … 68 (2020) 2, pp. 147-167

Persistent link: https://www.econbiz.de/10012500110

VAT listings within the EU member states and their impact on tax evasion

Holá, Alžběta; Arltová, Markéta; Zídková, Hana - In: CESifo economic studies : a joint initiative of the … 68 (2022) 3, pp. 297-318

Persistent link: https://www.econbiz.de/10013397928

Factors of tax evasion

Josková, Kateřina; Finardi, Savina; Arltová, Markéta - In: Ekonomický časopis : časopis pre ekonomickú … 71 (2023) 10, pp. 596-617

Persistent link: https://www.econbiz.de/10015053719