The impact of some variables on the VAT gap in the member states of the European Union company

Majerová, Ingrid

doi:10.12775/oec.2016.020

Cited by 22 publications

(41 citation statements)

References 16 publications

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“…In addition to previous empirical research studies [1,2,15,16,42,43], the present empirical research realized and found other specific quantitative and qualitative factors to be relevant in the perception of the efficiency of the tax system in Slovakia. The results of the extensive study were partially consistent with findings from other authors worldwide [9,33,[35][36][37][38] and also in Czech Republic and Slovakia [42,43,47]. However, the researchers specific research focus pointed to some aspects that were critical and unique for Slovakia.…”

Section: Discussionsupporting

confidence: 65%

“…However, the researchers specific research focus pointed to some aspects that were critical and unique for Slovakia. Based on this empirical research conducted in Slovakia, it could be stated that there were different factors, which determined the perception of efficiency of the tax system in Slovakia when compared to other domestic or foreign research studies [1,15,16,33,[35][36][37][38]42,43].…”

Section: Discussionmentioning

confidence: 99%

“…This situation ultimately leads to the aforementioned decrease in the competitiveness of the state and the decrease of its credibility in the eyes of citizens [40]. The most important objectives of every country are public administration, security of the country, political stability, sustainable development of economy and tax system, which play an essential role in ensuring economic stability and sustainable progress [1,8,9,15,16,21,[41][42][43].…”

Section: Literature Reviewmentioning

confidence: 99%

See 2 more Smart Citations

The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools

et al. 2019

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The tax system reform is a part of Slovakia’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. Its implementation into practice, however, is problematic due to attitudes and problems on the part of both the professional public and business entities. The aim of the paper is to help public authorities, and also tax policymakers and business entities to understand the perception of the tax system reform focusing on the most important and key factors of its sustainable effectiveness and performance in the context of its non-macroeconomic especially social, technological and process aspects. The analysis reveals the differences in perceptions of key factors from the viewpoint of the three studied groups. The paper is based on the information of the main actors of tax reform. In extensive empirical quantitative research (N = 1500), the data was obtained through the questionnaire survey carried out in four main districts of Slovakia. The data obtained during six months of 2018 using the questionnaire method were processed by basic statistical methods of descriptive statistics, followed by an analysis of major components and the factor analysis using more sophisticated multidimensional statistical tools. The factor analysis is crucial to the present paper as it has identified five significant indicators of the reform assessment and the functioning of the tax system after tax reform. Subsequently, a correspondence analysis has been applied to the item “electronization/computerization—great user comfort” to find out the differences in its perception by the respondents. The article thus provides a new scientific view on the evaluation of the reform of the financial administration’s management system in the Slovak Republic as well as its functioning in the context of its sustainable effectiveness and performance. The research results offer important and exciting implications and also motives for further investigation on the issue.

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Section: Discussionsupporting

confidence: 65%

Section: Discussionmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

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The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools

et al. 2019

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“…That factor can be especially significant in the case of capital markets Osińska et al, 2016). Last global financial crisis has proved the growing influence of "financisation" of economy on the situation on labour markets (Glazar and Strielkowski, Michał Bernard Pietrzak, Marcin Fałdziński, Adam P. Balcerzak, Tomáš Meluzín, Marek Zinecker Müller-Frączek and Pietrzak, 2011;Pietrzak and Balcerzak, 2016b), macroeconomic fiscal stability (Hadaś-Dyduch, 2015;Miklaszewicz, 2016;Majerová, 2016;Lajtkepová, 2016; and sustainability of whole economies (Pietrzak et al, 2014;Pietrzak and Balcerzak, 2016c;Balcerzak and Pietrzak, 2016b). As a result, identification of international linkages among markets and analysis of their variability over time is the condition for effective management of risk associated to potential negative influence of global capital markets (Arshanapalli et al, 1995;Andersen et al, 1999;Baur, 2003;Pericoli and Sbracia, 2003;Engle, 2009;Billio and Caporin, 2010;Syllignakis and Kouretas, 2011;Baek and Jun, 2011;Karanasos et al, 2014;Reboredo et al, 2015;Heryán and Ziegelbauer, 2016;Gawrońska-Nowak and Grabowski, 2016).…”

Section: Introductionmentioning

confidence: 99%

Short-term Shocks and Long-term Relationships of Interdependencies Among Central European Capital Markets

Pietrzak¹,

Fałdziński²,

Balcerzak³

et al. 2017

Economics &Amp; Sociology

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ABSTRACT. The article focuses on the problem of interdependences among Central European capital markets. The main aim of this research is to identify longterm interdependences among Austrian, Czech, Hungarian and Polish capital markets and the market of Germany. Additionally, the impact of short-term shocks on these markets is under evaluation. In the first step of the research the interdependencies among the capital markets in the years 1997-2015 were verified. For this purpose the DCC-GARCH model with the conditional t-distribution was used. In the second step, an analysis of cointegration for the interdependencies among the markets was carried out. The authors proposed to include conditional variances of the analysed markets as additional explanatory variables in the cointegration analysis. As the conditional variance most often reflects the impact of short-term shocks, the proposed approach allowed to take into account shortterm market shocks in the cointegration analysis. The results enabled to identify long-term path for the course of the interdependences among markets of Germany, Austria, Czech Republic, Hungary and Poland. The mentioned Central European capital markets make a group of markets characterized with similar long-term path, which are focused around the dominant market of Germany.

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“…Canikalp et al (2016) považují daňovou mezeru za důležitou otázku v daňové struktuře země a definují ji jako rozdíl mezi daňovým zatížením, kterým by měl daňový poplatník čelit, a částkou skutečně zaplacené daně. Majerová (2016) definuje daňovou mezeru jako množství daňové povinnosti, které není zaplaceno včas. Další definici přináší Inštitút finančnej politiky (dále jen IFP, 2012), který považuje daňovou mezeru za kvantifikátor rozsahu daňových úniků, nikoli však daňových podvodů.…”

Section: úVodunclassified

VAT Gap Estimation - Czech Republic Case Study

Moravec¹,

Hinke²,

Kaňka³

2018

Politicka ekonomie

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VAT Gap Estimation-Czech Republic Case Study The paper deals with the estimation of the Value Added Tax Gap in the Czech Republic during the years 2009-2014. In the introduction, the term of Value Added Tax Gap and related terms are defined following available approaches and different methods of the Value Added Tax Gap estimation are presented. In the analytical part of the paper, the Czech Value Added Tax Gap is measured using three applicable methods-the decomposition of the gap on the VAT, the identification of transactions subject to VAT and the adjustment of GDP. In this part the exact procedure for possible replication of the research is declared and the comparsion of the results reached for the Czech Republic using different methods of Value Added Tax Gap estimation is carried out.

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The impact of some variables on the VAT gap in the member states of the European Union company

Cited by 22 publications

References 16 publications

The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools

The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools

Short-term Shocks and Long-term Relationships of Interdependencies Among Central European Capital Markets

VAT Gap Estimation - Czech Republic Case Study

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