VAT Gap Dependence and Fiscal Administration Measures

The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration. Regarding the latter, the number of audits being performed and the effects of audit ac...

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Bibliographic details
Volume: 64
Main Author: Lešnik, Tomaž
Jagrič, Timotej
Jagrič, Vita
Format: Journal Article
Language: English
Place of publication: Maribor Sciendo 01.06.2018
Ekonomsko-Poslovna Fakulteta (Faculty of Business and Economics)
published in: Nase Gospodarstvo (English). Vol. 64; no. 2; pp. 43 - 51
Data of publication: 2018-06-01
ISSN: 2385-8052
0547-3101
2385-8052
EISSN: 2385-8052
Discipline: Economics
Subjects:
H26
H30
VAT
Online Access: Fulltext
Database: CrossRef
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