Odvisnost vrzeli DDV in ukrepi finančne uprave

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
Main Author: Lešnik, Tomaž
Jagrič, Timotej
Jagrič, Vita
Format: Journal Article
Language: English
Place of publication: Ekonomsko-poslovna fakulteta Univerze v Mariboru, Društvo ekonomistov Maribor, Ekonomski center Maribor, Sciendo 10.10.2018
Data of publication: 2018-10-10
ISSN: 0547-3101
Dewey Decimal Classification: 330
Discipline: Economics
Business
Subjects:
Online Access: available in Bonn?
Database: OpenAIRE (Open Access)
OpenAIRE
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