VAT Gap Determinants in the European Union and Poland

• Autorzy: Anna Pluskota
• Języki publikacji: EN

Abstrakty

EN

Motivation: VAT revenues constitute a significant part of the budgets of EU countries and Poland. Both the EU and Poland are taking steps to reduce the VAT gap. To define the areas influencing the size of the VAT gap, its determinants should be indicated.Aim: The study aims to identify the determinants of the VAT gap in the EU and Po-land. By comparing the impact of individual determinants on the VAT Gap in the EU and Poland, it will be possible to identify common factors shaping the VAT gap in the EU and Poland.Results: Based on the econometric study, it was indicated that growth, trade, consump-tion, and corruption are significant determinants of the VAT gap in the EU and Poland. However, it has been shown that the impact of consumption and corruption on the VAT gap in Poland is different from that in the EU.(original abstract)

Słowa kluczowe

EN

Budget revenue; Value Added Tax (VAT); Tax gap; Econometric research

PL

Dochody budżetowe; Podatek od wartości dodanej (VAT); Luka podatkowa; Badania ekonometryczne

• Czasopismo: Ekonomia i Prawo
• Rocznik: 2022
• Tom: 21
• Numer: nr 3
• Strony: 623--633

Twórcy

autor

Anna Pluskota

• University of Lodz, Poland

Bibliografia

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Identyfikatory

DOI

https://doi.org/10.12775/EiP.2022.033