Analysis of Value Added Tax Collection and the Tax Gap from 2015 to 2023

This thesis focuses on the analysis of the collection of value added taxes and the development of the tax gap in the Czech Republic in the period 2015-2023. The theoretical part explains the principle of VAT and its development, possible tax evasion and measures introduced against it, and last but not least the possibilities of calculating the tax gap. The practical part aims to quantify the tax gap and possible effects on its level after the introduction of individual measures. For example, control statements, the reverse charge scheme or the EET. For the actual calculations, a crude method of calculation is used from the adjusted GDP obtained by the expenditure method in current prices, using the implicit VAT rate and the weighted average rate from the WAR model provided by the Czech Statistical Office and the tax administration. At the end of the paper, the calculated tax gap is compared with the results of the European Union, which publishes annual reports on the tax gap of the whole EU. The paper concludes that the tax gap is decreasing in the period under review, but that it is still necessary to fight tax evasion, as it involves tens of billions per year.