The Impact of Some Variables on the VAT Gap in the Member States of the European Union Company

• Autorzy: Ingrid Majerová
• Języki publikacji: EN

Abstrakty

EN

One of the most serious problems of fiscal character is the issue of the tax gap. The tax gap is defined as the amount of tax liability faced by taxpayers that is not paid on time. The tax gap comes from three main areas of non-compliance with the tax law - firstly, from underreporting of income, secondly, from underpayment of taxes, and thirdly, from non-filing of returns. The tax evasions in the area of value added tax create one of the largest groups of tax gaps. This article describes the current situation in the field of tax gap in selected countries of the European Union. The aim of this paper is to determine the dependence of the VAT gap on three variables: the Corruption Perception Index CPI, GDP growth rate and the basic VAT rate. The method of regression analysis was used, which was performed on data in the years 2000-2011. Although it could be assumed that tax burden will affect the VAT gap the most, the highest dependence was shown in the case of Corruption Perception Index. (original abstract)

Słowa kluczowe

EN

Tax gap; Value Added Tax (VAT); Regression analysis

PL

Luka podatkowa; Podatek od wartości dodanej (VAT); Analiza regresji

• Czasopismo: Oeconomia Copernicana
• Rocznik: 2016
• Tom: 7
• Numer: nr 3
• Strony: 339--355

Twórcy

autor

Ingrid Majerová

• Silesian University in Opava; School of Business Administration in Karvina

Bibliografia

• Alvaiez-Martinez M.T., & Polo C. (2014). A General Equilibrium Evaluation of Tax Policies in Spain during the Great Recession. Revista de Economia Aplicada, 22(65).
• Ángeles Castro G., & Ramírez Camarillo D.B. (2014). Determinants of Tax Revenue in OECD Countries over the Period 2001-2011. Contaduría y administración, 59 (3). DOI: http://dx.doi.org/10.1016/j.eswa.2014.02.010.
• Armstrong Ch.S., Blouin J.L., & Larcker D.F. (2011). The Incentives for Tax Planning. Journal of Accounting and Economics, 53. DOI: http://dx.doi.org/10.1016/j.acceco.2011.04.001.
• Balcerzak A.P., Pietrzak M.B. & Rogalska E. (2016). Fiscal Contractions in Eurozone in the years 1995-2012: Can non-Keynesian effects be helpful in future deleverage process?. In: M.H. Bilgin, H. Danis, E. Demir, U. Can (Eds.). Business Challenges in the Changing Economic Landscape - Vol. 1. Proceedings of the 14th Eurasia Business and Economics Society. Springer International Publishing, pp. 483-496, DOI: 10.1007/978-3-319-22596-8_35.
• Balcerzak A.P. & Rogalska E. (2016). Non-Keynesian Effects of Fiscal Consolidations in Central Europe in the Years 2000-2013. In: M.H. Bilgin, H. Danis, (Eds.). Entrepreneurship, Business and Economics - Vol. 2. Proceedings of the 15th Eurasia Business and Economics Society. Springer International Publishing, pp. 271-282, DOI: 10.1007/978-3-319-27573-4_18.
• Branham E. (2009). Closing the Tax Gap: Encouraging Voluntary Compliance Through Mass-Media Publication of High-Profile Tax Issue. Hastings Law Journal, 60(6).
• CASE (2012). Study to Quantify and Analyse the VAT Gap in the EU-27 Member State: Final Report. Center for Social and Economic Research. Retrieved from http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/vat-gap.pdf (15.01.2015).
• Chiarini B., Marzano E., & Schneider F. (2013). Tax Rates and Tax Evasion: an Empirical Analysis of the Long-run Aspects in Italy. European Journal of Law and Economics, 35(2). DOI: http://dx.doi.org/10.1007/s10657-011-9247-6.
• Di Lorenzo P. (2014). Insight on Tax Evasion Using a Monetary Circuit Model. Metroeconomica, 65(1). DOI: http://dx.doi.org/10.1111/meca.12025.
• European Commission (2015). VAT Rates Applied in the Member States of the European Union. Retrieved from http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf (15.02.2015).
• Eurostat. GDP Growth. Retrieved from http://ec.europa.eu/eurostat/tgm/table.do?tab=table&init=1&plugin=1&pcode=tipsna10&language=en (15.02.2015).
• Gemmel N., & Hasseldine J. (2012). The Tax Gap: A Methodological Review. Victoria University of Wellington School of Business Working Paper, 09/2012.
• Gemmell N., & Hasseldine J. (2014). Taxpayers´ Behavioural Responses and Measures of Tax Compliance ´Gaps´: A Critique and a New Measure. Fiscal Studies, 35(3). DOI: http://dx.doi.org/10.1111/j.1475-5890.2014.12031.x.
• Giles D. (1999). Measuring the Hidden Economy: Implications for Econometric Modelling. Economic Journal, 109(456).
• Gillman M., & Kejak M. (2014). Tax Evasion, Human Capital, and Productivity-Induced Tax Rate Reduction. Journal of Human Capital, 8 (1). DOI: http://dx.doi.org/10.1086/675328.
• Hamemi M. (2014). A Simple Analysis of the Tax Gap Balkan Region. Mediterranean Journal of Social Sciences, 5(9). DOI: http://dx.doi.org/10.5901/mjss.2014.v5n19p365.
• HMRC. Methodological Annex for Measuring Tax Gaps (2013). HM Revenue & Customs. Retrieved from http://www.hmrc.gov.uk/statistics/tax-gaps/mtgannex2013.pdf (10.01.2015).
• Hurst E., Li G., & Pugsley B. (2014). Are Household Surveys Like Tax Forms? Evidence from Income Underreporting of the Self-Employed. Review of Economics and Statistics, 96(1). DOI: http://dx.doi.org/10.1162/REST_a_00363.
• Levaggi R., & Menoncin F. (2013). Optimal Dynamic Tax Evasion. Journal of Economic Dynamics & Control, 37(11). DOI: http://dx.doi.org/10.1016/j.jedc.2013.06.007.
• Liu Y., & Feng H. (2015). Tax Structure and Corruption: Cross-country Evidence. Public Choise, 162(1). DOI: http://dx.doi.org/10.1007/s1127-014-0194-y.
• Plumley A. (2005). Preliminary Update of the Tax Year 2001 Individual Income Tax Underreporting Gap Estimates. In Paper Presented at the 2005 Internal Revenue Service Research Conference. Washington DC: IRS.
• Reckon (2009). Study to Quantify and Analyse the VAT Gap in the EU-25 Member States. Retrieved from http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_cooperation/combating_tax_fraud/reckon_report_sep.pdf (10.02.2015).
• Sharman J.C. (2012). Seeing Like the OECD on Tax. New Political Economy, 17(1). DOI: http://dx.doi.org/10.1080/13563467.2011.569022.
• Todler E. (2007). What is the Tax Gap? Retrieved from http://www.urban.org/UploadedPDF/1001112_tax_gap.pdf (20.01.2015).
• Transparency International. Corruption Perceptions Index. Retrieved from http://www.transparency.org/research/cpi/overview (15.02.2015).
• Tyrie A. (2012). Closing the tax gap: HMRC's record at ensuring tax compliance: Twenty - ninth Report of Session 2010-2012. London: The Stationery Office.
• Waren N., & McManus J. (2007). The Impact of Tax Gap on Future Tax Reforms. Australian Economic Review, 40(2). DOI: http://dx.doi.org/10.1111/j.1467-8462.2007.00461.x.
• Zidkova H. (2014). Determinants of VAT gap in EU. Prague Economic Papers, 23(4).

Identyfikatory

DOI

10.12775/OeC.2016.020