| Autor: |
Cuceu Ionuţ-Constantin, Văidean Viorela-Ligia, Maşca Simona-Gabriela |
| Jazyk: |
angličtina |
| Rok vydání: |
2017 |
| Předmět: |
|
| Zdroj: |
Ovidius University Annals: Economic Sciences Series, Vol XVII, Iss 2, Pp 547-552 (2017) |
| Druh dokumentu: |
article |
| ISSN: |
2393-3127 |
| Popis: |
This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT Gap (that refers to losses in VAT receipts arising from tax evasion, insolvency and bankruptcy). |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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