Abstract:This paper explains the term "VAT gap", and briefl y describes the calculation methods used in existing literature quantifying the VAT gap in various countries of the world. The VAT gap is calculated as the difference between the theoretical VAT liability ascertained from the national accounts and the VAT revenues accrued by the fi nancial authorities. Although VAT gap is not caused by tax evasion only, it could serve as its indicator. Further, it provides a review of scientifi c papers and various studies that analyse factors infl uencing the size of the VAT gap, and summarizes the results of these empirical studies. The main purpose of this article is to perform a regression analysis of potential variables explaining the VAT gap in 24 EU Member States in two selected years (2002 and 2006) for which data on the VAT gap was available. Two factors common for both examined years affecting the VAT gap in the surveyed countries were found, being the fi nal consumption of households and non-profi t organizations in each state, with a positive impact on the VAT gap, and the share of VAT in GDP, reducing the VAT gap. Other identifi ed variables that would explain the size of the VAT gap were the share of the shadow economy and the standard VAT rate, with a positive impact, and GDP per capita, the share in intracommunity trade, fi nal consumption of restaurant and hotel services, and the number of VAT rates, having a negative impact on the VAT gap.

The paper is focused on VAT evasion and especially carousel frauds. It describes the types of VAT evasion, methods of its estimation and measures taken by the European member state to fight it. The aim of the article is to develop a reasonable method for assessing the volume of carousel fraud in the Czech Republic. It uses ex-post calculation of the impact of a specific reverse-charge implemented in the Czech Republic on waste and scrap in 2011. The analysis employs trade balance data of the Czech Republic published by the Czech Statistical Office and a model of the carousel fraud to estimate the size of the carousel fraud existing prior to the implementation of the specific reverse charge in the CR. The volume of the supposed carousels in waste and scrap present in the period from 1 April 2010 to 31 March 2011 in the CR is according to the authors EUR 56 mil. (approx. CZK 1.4 bn.).

VAT represents one of the most important taxes in the EU; however, this tax is highly affected by tax evasion. To combat these frauds, almost all the member states have implemented anti-fraud measures. This article focuses on the regular reports required from VAT payers in some EU member states. This tool is called differently in various countries; this article adopts the name VAT listing. The main aim of this article is to find out whether these measures contribute to a better collection of VAT. The level of VAT collection is within the analysis expressed by the VAT gap. In the panel regression model, the effect of the introduction of VAT listings on the size of the VAT gap was determined using control variables potentially affecting the VAT gap. The results were then verified using an alternative difference-in-differences design with multiple time periods. The results showed that VAT listings reduce the value of the VAT gap, as does using of credit cards for payments and low corruption in the country. On the other hand, the implicit rate of consumption taxes, the final consumption, imports from EU countries, and the number of items in the reverse charge increase the VAT gap. (JEL codes: C33, H26)

This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers’ decisions on the issue of whether they justify cheating on tax or not. The dependence and effect of selected factors were determined by analyzing data from the latest European Values Study (2019). The analysis revealed that not only demographic factors (gender, age), but also other socio-economic and institutional factors (religion, willingness to defend the home country, being a proud citizen, trust in government and respect for authorities) have a significant impact on taxpayers’ justification of cheating on taxes. This research is specifically focused on the Czech Republic, Poland and Spain.

ÚvodStínová ekonomika je rozšířeným fenoménem, intenzivně zkoumaným zejména v posledních několika desetiletích 1 . Vědci se zabývají taxonomií stínové ekonomiky, jejími příčinami, odhady jejího rozsahu v různých zemích i jejími důsledky pro ekonomický růst. V neposlední řadě též doporučují opatření pro snížení objemu stínové ekonomiky, neboť tento jev je, i přes některé diskutované pozitivní dopady, vnímán jednoznačně negativně.Stínová ekonomika je odhadována většinou ve dvou souvislostech. Jednak pro zjištění skutečně vyprodukovaného HDP, jehož správná výše je důležitým makroekonomickým ukazatelem. A jednak v souvislosti s daňovými úniky, jejichž omezení je zásadní pro zlepšení příjmů veřejných rozpočtů i zvýšení daňové spravedlnosti.Cílem tohoto článku je objasnit a komparovat metody odhadů stínové ekonomiky používané v tuzemské a zahraniční literatuře. Dále pak posoudit, které z metod jsou vhodné pro Českou republiku.V první části článku budou popsány přímé metody odhadů stínové ekonomiky, ve druhé části pak metody nepřímé. Ve třetí části článku budou tyto metody komparovány a závěrem budou doporučeny postupy nejvhodnější pro Českou republiku.