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1. 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.

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2. Zmiany luki VAT w Polsce: rola czynników koniunkturalnych i strukturalnych. (2022). Konopczak, Karolina.
   In: Gospodarka Narodowa-The Polish Journal of Economics.
   RePEc:ags:polgne:359255.

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3. THE RELATIONSHIP BETWEEN VAT GAP AND ECONOMIC OR INSTITUTIONAL VARIABLES. (2021). Brezeanu, Petre ; Etefoni, Sorina Emanuela ; Butu, Ionela ; Porumboiu, Adriana.
   In: Annals of Faculty of Economics.
   RePEc:ora:journl:v:30:y:2021:i:2:p:250-259.

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4. Fiscal Effect of VAT Control Statement - Case Study of the Czech Republic. (2021). Borsiczka, Monika ; Moravec, Luka ; Hinke, Jana.
   In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
   RePEc:mup:actaun:2021.034.

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5. The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries. (2021). Martinez-Vazquez, Jorge ; Koumpias, Antonios ; Alognon, Amakoe D.
   In: Hacienda Pública Española / Review of Public Economics.
   RePEc:hpe:journl:y:2021:v:239:i:4:p:5-26.

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6. VAT Efficiency—A Discussion on the VAT System in the European Union. (2021). Przekota, Grzegorz ; Kowal, Anna.
   In: Sustainability.
   RePEc:gam:jsusta:v:13:y:2021:i:9:p:4768-:d:542385.

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7. 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.

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8. Tax avoidance: the aspect of value added tax. (2020). Bagdonait, Greta ; Bikas, Egidijus.
   In: Entrepreneurship and Sustainability Issues.
   RePEc:ssi:jouesi:v:8:y:2020:i:2:p:590-605.

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9. Kwantyfikacja zmian luki VAT: podejście ekonometryczne. (2020). Konopczak, Karolina.
   In: Gospodarka Narodowa. The Polish Journal of Economics.
   RePEc:sgh:gosnar:y:2020:i:2:p:25-42.

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10. Household Consumption and VAT Revenue in Poland. (2020). Blasiak, Z A ; Marzec, P ; Zukowski, M ; Kuspit, J ; Kotlinska, J.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiii:y:2020:i:special2:p:580-605.

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11. Panorama Fiscal de América Latina y el Caribe, 2020: la política fiscal ante la crisis derivada de la pandemia de la enfermedad por coronavirus (COVID-19). (2020). -, .
    In: Libros y Documentos Institucionales.
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12. Kwantyfikacja zmian luki VAT: podejście ekonometryczne. (2020). Konopczak, Karolina.
    In: Gospodarka Narodowa-The Polish Journal of Economics.
    RePEc:ags:polgne:359207.

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13. What drives the VAT gap in the European Union?. (2019). Szczypińska, Agnieszka ; Szczypiska, Agnieszka.
    In: MF Working Papers.
    RePEc:ris:mfplwp:0030.

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14. The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic. (2019). Zídková, Hana ; Zidkova, Hana ; Ejkova, Elika.
    In: European Financial and Accounting Journal.
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15. 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.
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16. VAT Compliance, Trade, and Institutions. (2019). Morrow, Peter ; Smart, Michael ; Swistak, Artur.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7780.

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17. VAT Gap Dependence and Fiscal Administration Measures. (2018). Toma, Lenik ; Vita, Jagri ; Timotej, Jagri.
    In: Naše gospodarstvo/Our economy.
    RePEc:vrs:ngooec:v:64:y:2018:i:2:p:43-51:n:5.

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18. Odhady daňových úniků v České republice založené na analýze nezjištěné ekonomiky. (2018). Stavjaova, Jana.
    In: Politická ekonomie.
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19. Stanovení mezery DPH - případ České republiky. (2018). Kaka, Stanislav ; Moravec, Luka ; Hinke, Jana.
    In: Politická ekonomie.
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20. Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia. (2018). Iswahyudi, Heru.
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21. An assessment of the potential VAT revenue collection for the United Arab Emirates. (2017). Gurrib, Ikhlaas.
    In: Macroeconomics and Finance in Emerging Market Economies.
    RePEc:taf:macfem:v:10:y:2017:i:3:p:306-321.

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22. Some Insights of Value-Added Tax Gap. (2017). Viorela-Ligia, Vaidean ; Simona-Gabriela, Maca ; Ionu-Constantin, Cuceu.
    In: Ovidius University Annals, Economic Sciences Series.
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23. Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the Shadow Economy. (2016). Feige, Edgar.
    In: MPRA Paper.
    RePEc:pra:mprapa:69271.

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24. Estimating Value Added Tax Gap in Turkey. (2016). Celik, Muhammed ; Unlukaplan, Ilter ; Canikalp, Ebru.
    In: International Journal of Innovation and Economic Development.
    RePEc:mgs:ijoied:v:2:y:2016:i:3:p:18-25.

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25. USING MIMIC MODELS TO EXAMINE DETERMINANTS OF VAT GAP IN LITHUANIA. (2015). Krimisieraita, Jolita ; Kasnauskiena, Gindra .
    In: Organizations and Markets in Emerging Economies.
    RePEc:vul:omefvu:v:6:y:2015:i:1:id:189.

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26. What Is the Extent of the Shadow Economy in Serbia?. (2015). Ranelovi, Saa ; Arsi, Milojko ; Krsti, Gorana ; Schneider, Friedrich.
    In: Contributions to Economics.
    RePEc:spr:conchp:978-3-319-13437-6_5.

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27. Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the “Shadow Economy”?. (2015). Feige, Edgar.
    In: MPRA Paper.
    RePEc:pra:mprapa:68466.

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28. Estimating the Tax Gap at the State Level: The Case of Georgias Personal Income Tax. (2014). Alm, James ; Borders, Kyle .
    In: Working Papers.
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29. Determinants of VAT Gap in EU. (2014). Zídková, Hana ; Zidkova, Hana.
    In: Prague Economic Papers.
    RePEc:prg:jnlpep:v:2014:y:2014:i:4:id:496:p:514-530.

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30. 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.

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31. Value Added Tax Gap in the Czech Republic. (2014). Stavjaova, Jana.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
    RePEc:mup:actaun:actaun_2014062061427.

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32. What do (disloyal) tax payers do: a taxonomy of the mechanisms of VAT evasion in Italy and proposed remedies. (2014). Visco, Vincenzo.
    In: Public Finance Research Papers.
    RePEc:gfe:pfrp00:0001.

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33. Estimating the “Tax Gap” at the State Level: The Case of Georgias Personal Income Tax. (2014). Alm, James ; Borders, Kyle .
    In: Public Budgeting & Finance.
    RePEc:bla:pbudge:v:34:y:2014:i:4:p:61-79.

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34. Insights on Tax Evasion Using a Monetary Circuit Model. (2014). Di Lorenzo, Paolo .
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    RePEc:bla:metroe:v:65:y:2014:i:1:p:36-57.

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35. Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report. (2013). Skonieczna, Agnieszka ; Nicodème, Gaëtan ; Iara, Anna ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European.
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36. Study to quantify and analyse the VAT Gap in the EU-27 Member States. (2013). Smart, Michael ; Barbone, Luca ; Belkindas, Misha V. ; Bonch-Osmolovskiy, Mikhail ; Bettendorf, Leon ; Bird, Richard.
    In: CASE Network Reports.
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37. The Anatomy of the Vat. (2013). Keen, Michael.
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    RePEc:ntj:journl:v:66:y:2013:i:2:p:423-446.

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38. The challenges to long run fiscal sustainability in Romania. (2012). Dumitru, Ionut ; Canagarajah, R. Sudharshan ; Brownbridge, Martin ; Paliu, Anca .
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39. Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report. (2012). Saveyn, Bert ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European.
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40. The Costs of VAT: A Review of the Literature. (2012). Barbone, Luca ; Bird, Richard ; Caro, Jaime Vazquez .
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41. Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times. (2012). de Mooij, Ruud ; Keen, Michael.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2012/085.

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42. The Costs of VAT: A Review of the Literature. (2012). Barbone, Luca ; Bird, Richard M. ; Vazquez-Caro, Jaime .
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
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43. Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Wöhlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European.
    In: Taxation Papers.
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44. Organised VAT fraud: features, magnitude, policy perspectives. (2011). Borselli, Fabrizio.
    In: Questioni di Economia e Finanza (Occasional Papers).
    RePEc:bdi:opques:qef_106_11.

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