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...
