This diploma thesis deals with VAT gap in the European Union. The aim of this work is to verify whether there is a relationship between the VAT gap and the unemployment rate, GDP growth rate and GDP per capita. Based on the results, the impact of the business cycle on the VAT gap is evaluated. Correlation analysis was used to determine the existence of dependence. Testing was carried out for 2009, which represents the economic crisis, and for 2017, which represents the boom period. The thesis is... show full abstractThis diploma thesis deals with VAT gap in the European Union. The aim of this work is to verify whether there is a relationship between the VAT gap and the unemployment rate, GDP growth rate and GDP per capita. Based on the results, the impact of the business cycle on the VAT gap is evaluated. Correlation analysis was used to determine the existence of dependence. Testing was carried out for 2009, which represents the economic crisis, and for 2017, which represents the boom period. The thesis is divided into four parts. The first part discusses the basic principles of VAT and defines the basic concepts. The second part is devoted to VAT evasion. The third chapter focuses on the VAT gap and its estimation methods. And in the last part there is an analysis of the dependence of the VAT gap and determined variables. In the introduction of the fourth chapter are presented conclusions from the literature relevant to the issue. Furthermore, the individual variables whose dependence is verified are presented. At the end of the chapter a correlation analysis is performed and the results are interpreted. |