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- W3012835931 abstract "Tax system structure and the effectiveness of tax collection influences tax-gap. In the present research the authors analyse the improvement of tax collection practices in 26 European Union member states. The paper also explores the convergence characterizing the process of VAT-gap reduction in the Central and Eastern European region. The VAT-gap is investigated with the beta (I²) convergence model developed by Barro and Sala-i-Martin (1992), initially used for the measurement of real income convergence. Beta-convergence means that countries with lower level of income grow faster than rich ones in the same period. No significant VAT-gap convergence could be identified between the 26 European countries, but a relatively strong convergence could be observed in the case of the CEE region." @default.
- W3012835931 created "2020-03-27" @default.
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- W3012835931 date "2019-01-01" @default.
- W3012835931 modified "2023-09-23" @default.
- W3012835931 title "VAT - Gap Convergence in Central and Eastern Europe" @default.
- W3012835931 hasPublicationYear "2019" @default.
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