Odhady daňové mezery
ČlánekOtevřený přístuppeer-reviewedpublishedDatum publikování
2013
Autoři
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
Univerzita Pardubice
Abstrakt
This article describes the methods of estimating the level of tax evasion and summarises the existing quantitative appraisals of this phenomena. In the first part of the text, the term "tax evasion" is defined. In the second part of the paper, direct and indirect methods of estimating the tax gap are explained with the references to studies and reports where these methods are used. These methods include in particular tax audits and the so called "top-down" methods using the discrepancy between the data from two sources. Furthermore, the article reviews the existing papers and studies quantifying the tax gap in various countries and years. The data on VAT gap in 24 European countries in the years 1993 to 2006 are summarised in a table. The estimates of VAT gap produced in two studies are compared and the differences between them analysed. Finally there are recommendations regarding the suitable methods of estimating the tax gaps for the VAT,
income tax and excise duty.
Rozsah stran
p. 171-182
ISSN
1211-555X (Print)
1804-8048 (Online)
1804-8048 (Online)
Trvalý odkaz na tento záznam
Projekt
Zdrojový dokument
Scientific papers of the University of Pardubice.
Series D, Faculty of Economics and Administration.
27 (2/2013)
Vydavatelská verze
Přístup k e-verzi
open access
Název akce
ISBN
Studijní obor
Studijní program
Signatura tištěné verze
47940-27
Umístění tištěné verze
Univerzitní knihovna (studovna)
Přístup k tištěné verzi
Klíčová slova
tax evasion, tax gap, estimates, top-down method, tax audit