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1

WHAT CAUSES THE VAT GAP?

100%
Zídková H., Pavel J.
Ekonomický časopis (Journal of Economics)
|
2016
|
vol. 64
|
issue 9
811 – 826
EN
This paper is focused on the possible factors influencing the value added tax (VAT) gap. The VAT gap is an estimate of unpaid VAT in the economy calculated as the difference between the theoretical VAT liability and VAT actually paid into the state budget. It is often expressed in relative terms as a percentage of unpaid VAT from the theoretical VAT that would be collected if all taxpayers report and pay VAT in full. The high value of this indicator may imply problems with tax evasion and inefficiency within the tax system. The article summarises the existing studies quantifying the VAT gap and seeking to identify the relationship between the VAT gap or VAT revenues and various economic, tax and social factors present in individual countries. The panel regression and pooled regression models were used in this paper to identify the statistically significant variables that have an impact on the VAT gap. From 21 variables, only four factors proved to be statistically significant. The analysis revealed that the increase in the ratio of VAT revenues to GDP causes a reduction in the VAT gap. Further findings were that if the standard VAT rate and the difference between the standard and reduced VAT rate are increasing, the VAT gap grows. Finally, the control variable – share of household consumption in GDP is increasing the VAT gap.
2

MEZERA DANĚ Z PŘIDANÉ HODNOTY V ČESKÉ REPUBLICE A SLOVENSKÉ REPUBLICE

75%
Košťáková T., Zídková H.
Ekonomický časopis (Journal of Economics)
|
2015
|
vol. 63
|
issue 7
705 - 717
EN
The paper describes the term VAT (Value-Added Tax) gap and the method used to estimate in the Czech Republic (CR). The focus is drawn to calculating the theoretical VAT liability from the input-output tables which are a part of National Accounts. The method used by the Czech Statistical Office in the process of computing the weighted average VAT rate (model WAR) for the purpose of the CR contribution to the EU badge is used for the calculation of the theoretical VAT in the CR. The calculations of the VAT gap in the years 2002 to 2010 done by the method WAR is compared to the results published in the Slovak Republic (SR). The VAT gap in the CR reaches on average approximately 17%, but it has been steadily increasing up to 26% in 2010. In the SR the VAT gap is higher, in average 25,5% and is also growing.
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