This document has not been cited yet.

1. ŠPIČKOVÁ, I. 2013. Tax gap a Voluntary compliance jako jedna z možností jejího snižování. Disertační práce. Česká zemědělská univerzita v Praze.
   Paper not yet in RePEc: Add citation now
   
2. CASE, 2013. Study to quantify and analyse the VATgap in the EU-27 Member States. CASE - Center for Social and Economic Research. [Citace 8.10.2013]. Dostupné z: http://www.case-research.eu/en/node/57745. FRUNZA, M.CH. 2013. Aftermath of the VAT fraud on carbon emissions markets. Journal of financial crime, vol. 20, no. 2, pp. 222-236.
   Paper not yet in RePEc: Add citation now
   
3. HANSSON, A.; WALLBERG, K. 2008. Tax Gap Map for Sweden, Swedish National Tax Agency [Citace 15.12. 2011] Dostupné z: http://www.skatteverket.se/download/18.225c96e-811ae46c823f800014872/Report_2008_1B.pdf.
   Paper not yet in RePEc: Add citation now
   
4. HM CUSTOMS AND EXCISE, 2011. Measuring Tax Gaps 2011 [Citace: 18.12. 2011]. Dostupné z: http://www.hmrc.gov.uk/stats/mtg-2011.pdf.
   Paper not yet in RePEc: Add citation now
   
5. HRONOVÁ, S.; FISCHER, J.; HINDLS, R. a SIXTA, J. 2009. Národní účetnictví: Nástroj popisu globální ekonomiky. 1. vydání. Praha : C. H. Beck, 2009. ISBN 978-80-7400-153-6.
   Paper not yet in RePEc: Add citation now
   

6. KEEN, M. 2013. The Anatomy of VAT. IMF Working Paper. [Citace 8.10. 2013]. Dostupné z: http://www.imf.org/external/pubs/ft/wp/2013/wp13111.pdf.

7. KREJČÍ, I.; SIXTA, J. 2012. Využití alternativních metod při odhadech stavů a spotřeby fixního kapitálu. Politická ekonomie, 2012, roč. 60, č. 6, s. 780-800. ISSN 0032-3233.
   Paper not yet in RePEc: Add citation now
   
8. Moravcová J. 2012. Daňové úniky v oblasti zdanění spotřeby. Diplomová práce. Vysoká škola ekonomická v Praze, Fakulta financí a účetnictví.
   Paper not yet in RePEc: Add citation now
   
9. NOVYSEDLÁK, V.; PALKOVIČOVÁ, J. 2012. The estimate of the value added tax revenue loss. Insti-ture for Financial Policy, The Ministry of Finance of the Slovac Republic [Citace: 25.10. 2012]. Dostupné z: http://www.finance.gov.sk/en/Components/CategoryDocuments/s_LoadDocument.aspx?categoryId=614&documentId=426.
   Paper not yet in RePEc: Add citation now
   
10. OECD, 2011. Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series, Center for Tax Policy and Administration [Citace: 8.9. 2013]. Dostupné z: http://www.oecd.org/tax/administration/42419552.pdf.
    Paper not yet in RePEc: Add citation now
    
11. PARSCHE, R. 2008. Despite increase in VAT rate to 19% in 2007, decline in revenue shortfall to 9% and an expected 9% for 2008. Ifo Institut für Wirtschaftsforschung, München [Citace: 10.11. 2013]. Dostupné z: http://www.cesifo-group.de/ifoHome/publications/docbase/details.html?docId= 14568580.
    Paper not yet in RePEc: Add citation now
    

12. RECKON LLP 2009. Study to quantify and analyse the VAT gap in the EU-25 Member States [Citace: 17.12. 2011]. Directorate General Taxation and Customs Union, European Commission, 2009. Dostupné z: http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_cooperati-on/combating_tax_fraud/reckon_report_sep2009.pdf.

13. ROZHODNUTÍ RADY 2007. Rozhodnutí Rady ze dne 7. června 2007 o systému vlastních zdrojů Evropských společenství. 2007/436/ES, Euratom.
    Paper not yet in RePEc: Add citation now
    
14. ZÍDKOVÁ, H. 2014. Analýza mezery DPH. Disertační práce. Vysoká škola ekonomická v Praze, Fakulta financí a účetnictví.
    Paper not yet in RePEc: Add citation now
    

1. The C-inefficiency of the EU-VAT and what can be done about it. (2022). Cnossen, Sijbren.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:29:y:2022:i:1:d:10.1007_s10797-021-09683-0.

   Full description at Econpapers || Download paper

2. The redistributive power of cash transfers vs VAT exemptions: A multi-country study. (2022). Inchauste, Gabriela ; Warwick, Ross ; Goldman, Maya ; Goraus-Taska, Karolina ; Jellema, Jon ; Phillips, David ; Harris, Tom.
   In: World Development.
   RePEc:eee:wdevel:v:151:y:2022:i:c:s0305750x21003570.

   Full description at Econpapers || Download paper

3. VAT compliance, trade, and institutions. (2022). Morrow, Peter ; Smart, Michael ; Swistak, Artur.
   In: Journal of Public Economics.
   RePEc:eee:pubeco:v:208:y:2022:i:c:s0047272722000366.

   Full description at Econpapers || Download paper

4. Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education. (2022). Martinez, Yolanda Ubago ; Arzoz, Pedro Pascual ; Arregui, Idoia Zabaleta.
   In: Journal of Policy Modeling.
   RePEc:eee:jpolmo:v:44:y:2022:i:2:p:298-318.

   Full description at Econpapers || Download paper

5. Economic Lessons for Tax Policy Advisers. (2021). Gemmell, Norman.
   In: Working Paper Series.
   RePEc:vuw:vuwcpf:9463.

   Full description at Econpapers || Download paper

6. Italy: toward a growth-friendly fiscal reform. (2021). Kangur, Alvar ; Hebous, Shafik ; Andrle, Michal ; Raissi, Mehdi.
   In: Economia Politica: Journal of Analytical and Institutional Economics.
   RePEc:spr:epolit:v:38:y:2021:i:1:d:10.1007_s40888-020-00198-1.

   Full description at Econpapers || Download paper

7. The value-added tax and growth: design matters. (2021). Acosta-Ormaechea, Santiago ; Morozumi, Atsuyoshi.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:28:y:2021:i:5:d:10.1007_s10797-021-09681-2.

   Full description at Econpapers || Download paper

8. Tax transition in developing countries: do value added tax and excises really work?. (2021). Adandohoin, Kodjo.
   In: International Economics and Economic Policy.
   RePEc:kap:iecepo:v:18:y:2021:i:2:d:10.1007_s10368-021-00492-8.

   Full description at Econpapers || Download paper

9. The Greek VAT Gap: The Influence of Individual Economic Sectors. (2021). Thalassinos, El ; Eleftherios, Thalassinos ; Spyros, Papadakis ; Ioannis, Lomis ; Nikolaos, Eriotis ; Anna, Christou.
   In: European Research Studies Journal.
   RePEc:ers:journl:v:xxiv:y:2021:i:4b:p:851-882.

   Full description at Econpapers || Download paper

10. EVALUATION DE L’ECART DE TVA AU TOGO. (2020). Combey, Adama.
    In: MPRA Paper.
    RePEc:pra:mprapa:101478.

    Full description at Econpapers || Download paper

11. What is Wrong with African Tax Administration?. (2020). Moore, Mick.
    In: Working Papers.
    RePEc:idq:ictduk:15661.

    Full description at Econpapers || Download paper

12. Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study. (2020). Prior, Diego ; van Hemmen, Stefan.
    In: Economic Analysis and Policy.
    RePEc:eee:ecanpo:v:66:y:2020:i:c:p:137-153.

    Full description at Econpapers || Download paper

13. Indicator of the efficiency of value added tax and income tax collection in Ecuador. (2020). Ramírez, José ; Carrillo-Maldonado, Paul ; Carrillomaldonado, Paul ; Ramirez-Alvarez, Jose.
    In: Revista CEPAL.
    RePEc:ecr:col070:46588.

    Full description at Econpapers || Download paper

14. OBJECTIVES OF THE CIRCULAR ECONOMY: ENVIRONMENTAL FISCAL POLICIES TO ENSURE SUSTAINABLE DEVELOPMENT. (2020). Piciu, Gabriela ; Cornelia, Piciu Gabriela.
    In: Annals - Economy Series.
    RePEc:cbu:jrnlec:y:2020:v:5:p:216-220.

    Full description at Econpapers || Download paper

15. A basic tool to assess tax administration strength in emerging Europe. (2019). Crivelli, Ernesto.
    In: Economics of Transition and Institutional Change.
    RePEc:wly:ectrin:v:27:y:2019:i:2:p:425-446.

    Full description at Econpapers || Download paper

16. CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS. (2019). Alm, James.
    In: Working Papers.
    RePEc:tul:wpaper:1906.

    Full description at Econpapers || Download paper

17. Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach. (2019). Nerudová, Danuše ; Dobranschi, Marian ; Nerudova, Danuse.
    In: PLOS ONE.
    RePEc:plo:pone00:0211317.

    Full description at Econpapers || Download paper

18. Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru. (2019). Khalid, Salma ; Bellon, Matthieu ; Villena, Pilar ; Chang, Jillie ; Lima, Frederico ; Dabla-Norris, Era ; Rojas, Enrique.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/231.

    Full description at Econpapers || Download paper

19. Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system. (2019). Mardan, Mohammed ; Agrawal, David.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:169:y:2019:i:c:p:128-143.

    Full description at Econpapers || Download paper

20. Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland. (2018). Magdalena, Hybka Magorzata.
    In: International Journal of Management and Economics.
    RePEc:vrs:ijomae:v:54:y:2018:i:2:p:110-121:n:1.

    Full description at Econpapers || Download paper

21. Does VAT Necessarily Lead to Bigger Government Size? The Experience of States in India. (2018). .
    In: South Asian Journal of Macroeconomics and Public Finance.
    RePEc:sae:smppub:v:7:y:2018:i:2:p:240-259.

    Full description at Econpapers || Download paper

22. Tax transition in developing countries: Do VAT and excises really work?. (2018). Adandohoin, Kodjo.
    In: MPRA Paper.
    RePEc:pra:mprapa:91522.

    Full description at Econpapers || Download paper

23. Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia. (2018). Iswahyudi, Heru.
    In: MPRA Paper.
    RePEc:pra:mprapa:89876.

    Full description at Econpapers || Download paper

24. VAT and agriculture: lessons from Europe. (2018). Cnossen, Sijbren.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:25:y:2018:i:2:d:10.1007_s10797-017-9453-4.

    Full description at Econpapers || Download paper

25. Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset. (2018). Salins, Veronique ; Harrison, Olamide ; Primus, Keyra ; Hackney, Clay ; Akitoby, Bernardin ; Baum, Anja.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/234.

    Full description at Econpapers || Download paper

26. Policy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands. (2017). Ylonen, Matti.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2017-157.

    Full description at Econpapers || Download paper

27. VALUE-ADDED TAX AND ITS EFFICIENCY: EU–28 AND TURKEY. (2017). Hodzic, Sabina ; Celebi, Hulya.
    In: UTMS Journal of Economics.
    RePEc:ris:utmsje:0200.

    Full description at Econpapers || Download paper

28. Some Insights of Value-Added Tax Gap. (2017). Viorela-Ligia, Vaidean ; Simona-Gabriela, Maca ; Ionu-Constantin, Cuceu.
    In: Ovidius University Annals, Economic Sciences Series.
    RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:547-552.

    Full description at Econpapers || Download paper

29. The sources of VAT gaps in WAEMU: case studies on Benin and Burkina Faso.. (2017). Megersa, Kelbesa ; Houssa, Romain ; Nikiema, Roukiatou.
    In: BeFinD Working Papers.
    RePEc:nam:befdwp:0122.

    Full description at Econpapers || Download paper

30. Institutional quality, economic development and the performance of VAT.. (2017). Megersa, Kelbesa ; Houssa, Romain.
    In: BeFinD Working Papers.
    RePEc:nam:befdwp:0115.

    Full description at Econpapers || Download paper

31. Optimal tax administration. (2017). Slemrod, Joel ; Keen, Michael.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:152:y:2017:i:c:p:133-142.

    Full description at Econpapers || Download paper

32. VAT and Agriculture: Lessons from Europe. (2017). Cnossen, Sijbren.
    In: CPB Discussion Paper.
    RePEc:cpb:discus:341.rdf.

    Full description at Econpapers || Download paper

33. VAT and Agriculture: Lessons from Europe. (2017). Cnossen, Sijbren.
    In: CPB Discussion Paper.
    RePEc:cpb:discus:341.

    Full description at Econpapers || Download paper

34. VAT and Agriculture: Lessons from Europe. (2017). Cnossen, Sijbren.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6350.

    Full description at Econpapers || Download paper

35. Optimal Tax Administration. (2016). Slemrod, Joel ; Keen, Michael.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:22408.

    Full description at Econpapers || Download paper

36. Measuring Tax Administration Effectiveness and its Impact on Tax Revenue. (2016). PARK, DONGHYUN ; Estrada, Gemma B ; Das-Gupta, Arindam .
    In: Economic Growth Centre Working Paper Series.
    RePEc:nan:wpaper:1601.

    Full description at Econpapers || Download paper

37. Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue. (2016). Brun, Jean ; Diakite, Maimouna.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-01332053.

    Full description at Econpapers || Download paper

38. Tax Potential and Tax Effort: An Empirical Estimation for Non-Resource Tax Revenue and VAT’s Revenue. (2016). Brun, Jean ; Diakite, Maimouna.
    In: EcoMod2016.
    RePEc:ekd:009007:9537.

    Full description at Econpapers || Download paper

39. Indirect taxes for redistribution: Should necessity goods be favored?. (2016). Song, Zhen ; Boadway, Robin.
    In: Research in Economics.
    RePEc:eee:reecon:v:70:y:2016:i:1:p:64-88.

    Full description at Econpapers || Download paper

40. Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue. (2016). Brun, Jean ; Diakite, Maimouna.
    In: Working Papers.
    RePEc:cdi:wpaper:1814.

    Full description at Econpapers || Download paper

41. Value Added Tax in Poland – Basis of Functioning and its Efficiency. (2016). Palczewska, Olga.
    In: Athens Journal of Business & Economics.
    RePEc:ate:journl:ajbev2i4-5.

    Full description at Econpapers || Download paper

42. Value-Addes Tax and Shadow Economy : the Role of Input-Output Linkages (revision of CentER Discussion Paper 2013-036). (2015). Hoseini, Mohammad.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:56358907-5e47-49f6-9a74-f59c0b69c49b.

    Full description at Econpapers || Download paper

43. Value-Addes Tax and Shadow Economy : the Role of Input-Output Linkages (revision of CentER Discussion Paper 2013-036). (2015). Hoseini, Mohammad.
    In: Discussion Paper.
    RePEc:tiu:tiucen:56358907-5e47-49f6-9a74-f59c0b69c49b.

    Full description at Econpapers || Download paper

44. VAT efficiency in the countries worldwide. (2015). Sokolovskyi, Dmytro ; Sokolovska, Olena.
    In: MPRA Paper.
    RePEc:pra:mprapa:66422.

    Full description at Econpapers || Download paper

45. Mobilizing VAT revenues in African countries. (2015). Cnossen, Sijbren.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:22:y:2015:i:6:p:1077-1108.

    Full description at Econpapers || Download paper

46. Belgium: Selected Issues. (2015). International Monetary Fund, .
    In: IMF Staff Country Reports.
    RePEc:imf:imfscr:2015/071.

    Full description at Econpapers || Download paper

47. Discussion of methods estimating the VAT gap. (2014). Zídková, Hana ; Zidkova, Hana.
    In: Acta Oeconomica Pragensia.
    RePEc:prg:jnlaop:v:2014:y:2014:i:4:id:442:p:3-29.

    Full description at Econpapers || Download paper

48. Food Expenditure and GST in New Zealand. (2014). Creedy, John ; Ball, Christopher ; Ryan, Michael.
    In: Treasury Working Paper Series.
    RePEc:nzt:nztwps:14/07.

    Full description at Econpapers || Download paper

49. Mobilizing VAT Revenues in African Countries. (2014). Cnossen, Sijbren.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5102.

    Full description at Econpapers || Download paper

50. The Long Arm of the European VAT, Exemplified by the Dutch Experience. (2014). Cnossen, Sijbren ; Bettendorf, Leon.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_4730.

    Full description at Econpapers || Download paper

Report date: 2025-09-30 05:50:18 || Missing content? Let us know