VAT gap dependence and fiscal administration measures

Tomaž Lešnik (Author), Timotej Jagrič (Author), Vita Jagrič (Author)

Abstract

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 activity (tax yield) have been considered. The results of the analysis support the thesis that the tax gap is reduced in conditions of economic growth. The fiscal administration measures showed the desired effect. An important factor lowering the gap was proven to be the number of (VAT) audits. A similar impact on the tax gap, although considerably smaller, was found to have effects of an audit. Audit planning might be considered as guidance for fiscal policies to lower the tax gap.

Keywords

tax gap;VAT;tax gap dependence;

Data

Language:	English
Year of publishing:	2018
Typology:	1.01 - Original Scientific Article
Organization:	UM EPF - Faculty of Economics and Business
UDC:	336.22:3.075.52
COBISS:	13060380
ISSN:	0547-3101
Parent publication:	Naše gospodarstvo
Views:	1266
Downloads:	302
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	Slovenian
Secondary title:	Odvisnost vrzeli DDV in ukrepi finančne uprave
Secondary abstract:	Prispevek analizira DDV-vrzel, ki je bila ocenjena na osnovi izpolnjenih davčnih napovedi za DDV. Ocena odvisnosti davčne vrzeli je analizirana na osnovi makroekonomskih vplivov in ukrepov Finančne uprave RS. V zvezi s slednjimi je upoštevano število izvedenih pregledov ter učinki aktivnosti pregledov (pobrani davek). Rezultati analize podpirajo tezo, da se davčna vrzel zmanjšuje v pogojih ekonomske rasti. Ukrepi finančne uprave so pokazali želeni učinek. Izkazalo se je, da je pomemben dejavnik zmanjševanja vrzeli prav število (DDV) pregledov. Podoben, vendar pomembno manjši učinek imajo učinki pregledov. Načrtovanje pregledov bi se lahko štelo kot smernica za fiskalno politiko s ciljem zmanjševanja davčne vrzeli.
Secondary keywords:	gospodarstvo;davki;davek na dodano vrednost;davčne obveznosti;
URN:	URN:SI:UM:
Type (COBISS):	Scientific work
Pages:	str. 43-51
Volume:	ǂLetn. ǂ64
Issue:	ǂšt. ǂ2
Chronology:	2018
DOI:	10.2478/ngoe-2018-0011
ID:	10977076