Assessment of factors determining VAT gap: a case study of Lithuania

Autor:	Egidijus Bikas, Gabija Malikonytė
Jazyk:	angličtina
Rok vydání:	2020
Předmět:	Mokesčiai / Taxation Public economics value added tax VAT Gap tax avoidance tax evasion Renewable Energy Sustainability and the Environment Geography Planning and Development Tax evasion Tax avoidance Value-added tax Lietuva (Lithuania) Economics Safety Research Value added tax
Zdroj:	Journal of security and sustainability issues 2020, Vol. 10 (1), p. 35-46. Journal of security and sustainability issues, Vilnius : Generolo Jono Žemaičio Lietuvos Karo akademija, 2020, vol. 10, no. 1, p. 35-46
ISSN:	2029-7017 2029-7025
Popis:	The article deals with the VAT gap, its split by causes and determinants, the problem of dependencies. The article also reveals the main ways of calculating the VAT gap - their advantages and disadvantages, summarizes the research done by theoreticians and evaluates the research results. After the theoretical analysis and presentation of the research methodology, the aim is to find out the variables that influence the VAT gap in Lithuania. Using the regression analysis model, the factors determining the VAT gap and their significance, as well as their impact on the decrease / increase of the VAT gap in Lithuania, were identified.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c6df3ca08a29859ff3c1f4bcd0fca895 https://www.lituanistika.lt/content/88052 Zobrazit plný text záznamu