Analysis of VAT gap in the EU

Thesis title: Analysis of VAT gap in the EU
Author: Okumuş, Kübra
Thesis type: Diploma thesis
Supervisor: Zídková, Hana
Opponents: Tepperová, Jana
Thesis language: English
Abstract:
Value-added tax is the most significant indirect tax revenue for the state’s income and one of the most important tax policy tools. This tax, which spread rapidly to many countries, gave trade market participants the opportunity to find ways to avoid the Value Added Tax. This issue makes the governments doubt the reliability of the current Value Added Tax system in countries which is applying VAT as the gap between the VAT expect and actual revenue, nowadays, are going to be higher. This thesis aims at the possible determinants such as real GDP growth, GDP per capita, GINI, final consumption expenditure of households, final consumption expenditure of households and non-profit institutions serving households, population, VAT on GDP, number of VAT rate, standard VAT rate, share of shadow economy, research and development expenditure, and corruption perception index to examine the VAT gap problem to see the importance of determinants for improving the issue. The research has been done by applying regression analysis on the EU countries in 2010 and 2018.
Keywords: Tax evasion; Tax avoidance; Determinants of VAT gap
Thesis title: Analysis of VAT gap in the EU
Author: Okumuş, Kübra
Thesis type: Diplomová práce
Supervisor: Zídková, Hana
Opponents: Tepperová, Jana
Thesis language: English
Abstract:
Value-added tax is the most significant indirect tax revenue for the state’s income and one of the most important tax policy tools. This tax, which spread rapidly to many countries, gave trade market participants the opportunity to find ways to avoid the Value Added Tax. This issue makes the governments doubt the reliability of the current Value Added Tax system in countries which is applying VAT as the gap between the VAT expect and actual revenue, nowadays, are going to be higher. This thesis aims at the possible determinants such as real GDP growth, GDP per capita, GINI, final consumption expenditure of households, final consumption expenditure of households and non-profit institutions serving households, population, VAT on GDP, number of VAT rate, standard VAT rate, share of shadow economy, research and development expenditure, and corruption perception index to examine the VAT gap problem to see the importance of determinants for improving the issue. The research has been done by applying regression analysis on the EU countries in 2010 and 2018.
Keywords: Tax evasion; Tax avoidance; Determinants of VAT gap

Information about study

Study programme: Finance and Accounting
Type of study programme: Magisterský studijní program
Assigned degree: Ing.
Institutions assigning academic degree: Vysoká škola ekonomická v Praze
Faculty: Faculty of Finance and Accounting
Department: Department of Public Finance

Information on submission and defense

Date of assignment: 16. 11. 2020
Date of submission: 5. 9. 2021
Date of defense: 15. 9. 2021
Identifier in the InSIS system: https://insis.vse.cz/zp/75188/podrobnosti

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