FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3159118575> ?p ?o ?g. }

• W3159118575 endingPage "4768" @default.
• W3159118575 startingPage "4768" @default.
• W3159118575 abstract "The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the country concerned. The aim of the considerations is therefore to analyse how the standard VAT rate as well as the number of rates affect the effectiveness of this tax. The research was based on a literature query in the field of value added tax in the European Union. In addition, the problem of tax evasion was indicated and the aggregated data on the size of the tax gap in the Member States were presented. Then, there are the results of the research for 27 European Union countries for 2011–2019. The efficiency of VAT collection was modelled using square function, determining the significance of the parameters of this function, as well as the value of abscissa, which made it possible to group the countries based on how they maintained the efficiency of VAT collection over the analysed period of time. The final part of the study concentrates on the relationship between the efficiency of tax collection and the amount of both the basic rate and the number of rates. The conclusions of the research are as follows: a tax system with a small number of reduced rates, and preferably with one relatively low standard rate, is the system least susceptible to tax fraud. The research also shows a positive correlation between the value of the basic VAT rate along with the number of preferential rates and the scale of the tax gap, i.e., in countries with a higher standard VAT rate and a greater number of preferential rates, the tax gap is greater. The study will enable further investigation into the strategy of determining the optimal VAT rate and the process of its unification. Proposed changes may contribute to increasing the efficiency of VAT administration in EU countries, reducing the shadow economy, tax fraud and positively influencing economic growth." @default.
• W3159118575 created "2021-05-10" @default.
• W3159118575 creator A5058842107 @default.
• W3159118575 creator A5060168574 @default.
• W3159118575 date "2021-04-23" @default.
• W3159118575 modified "2023-10-15" @default.
• W3159118575 title "VAT Efficiency—A Discussion on the VAT System in the European Union" @default.
• W3159118575 cites W1586809926 @default.
• W3159118575 cites W1966770423 @default.
• W3159118575 cites W2023267513 @default.
• W3159118575 cites W2151662018 @default.
• W3159118575 cites W2275198136 @default.
• W3159118575 cites W2276902610 @default.
• W3159118575 cites W2973099553 @default.
• W3159118575 cites W3005884818 @default.
• W3159118575 cites W3036862418 @default.
• W3159118575 cites W3117365410 @default.
• W3159118575 cites W3118512394 @default.
• W3159118575 cites W3124357783 @default.
• W3159118575 cites W3124962550 @default.
• W3159118575 cites W4255316100 @default.
• W3159118575 cites W4297972136 @default.
• W3159118575 doi "https://doi.org/10.3390/su13094768" @default.
• W3159118575 hasPublicationYear "2021" @default.
• W3159118575 type Work @default.
• W3159118575 sameAs 3159118575 @default.
• W3159118575 citedByCount "11" @default.
• W3159118575 countsByYear W31591185752021 @default.
• W3159118575 countsByYear W31591185752022 @default.
• W3159118575 countsByYear W31591185752023 @default.
• W3159118575 crossrefType "journal-article" @default.
• W3159118575 hasAuthorship W3159118575A5058842107 @default.
• W3159118575 hasAuthorship W3159118575A5060168574 @default.
• W3159118575 hasBestOaLocation W31591185751 @default.
• W3159118575 hasConcept C100001284 @default.
• W3159118575 hasConcept C105795698 @default.
• W3159118575 hasConcept C111326686 @default.
• W3159118575 hasConcept C144133560 @default.
• W3159118575 hasConcept C162077342 @default.
• W3159118575 hasConcept C162324750 @default.
• W3159118575 hasConcept C18547055 @default.
• W3159118575 hasConcept C2776291640 @default.
• W3159118575 hasConcept C2910001868 @default.
• W3159118575 hasConcept C2989421709 @default.
• W3159118575 hasConcept C33923547 @default.
• W3159118575 hasConcept C51303962 @default.
• W3159118575 hasConcept C55214782 @default.
• W3159118575 hasConceptScore W3159118575C100001284 @default.
• W3159118575 hasConceptScore W3159118575C105795698 @default.
• W3159118575 hasConceptScore W3159118575C111326686 @default.
• W3159118575 hasConceptScore W3159118575C144133560 @default.
• W3159118575 hasConceptScore W3159118575C162077342 @default.
• W3159118575 hasConceptScore W3159118575C162324750 @default.
• W3159118575 hasConceptScore W3159118575C18547055 @default.
• W3159118575 hasConceptScore W3159118575C2776291640 @default.
• W3159118575 hasConceptScore W3159118575C2910001868 @default.
• W3159118575 hasConceptScore W3159118575C2989421709 @default.
• W3159118575 hasConceptScore W3159118575C33923547 @default.
• W3159118575 hasConceptScore W3159118575C51303962 @default.
• W3159118575 hasConceptScore W3159118575C55214782 @default.
• W3159118575 hasIssue "9" @default.
• W3159118575 hasLocation W31591185751 @default.
• W3159118575 hasLocation W31591185752 @default.
• W3159118575 hasOpenAccess W3159118575 @default.
• W3159118575 hasPrimaryLocation W31591185751 @default.
• W3159118575 hasRelatedWork W12525503 @default.
• W3159118575 hasRelatedWork W2256927882 @default.
• W3159118575 hasRelatedWork W2358834871 @default.
• W3159118575 hasRelatedWork W2362660092 @default.
• W3159118575 hasRelatedWork W2373477813 @default.
• W3159118575 hasRelatedWork W2384884205 @default.
• W3159118575 hasRelatedWork W3009688930 @default.
• W3159118575 hasRelatedWork W3176955864 @default.
• W3159118575 hasRelatedWork W4322762235 @default.
• W3159118575 hasRelatedWork W94754525 @default.
• W3159118575 hasVolume "13" @default.
• W3159118575 isParatext "false" @default.
• W3159118575 isRetracted "false" @default.
• W3159118575 magId "3159118575" @default.
• W3159118575 workType "article" @default.