The Resource The limitations of the VAT gap measurement

The limitations of the VAT gap measurement

Label
The limitations of the VAT gap measurement
Title
The limitations of the VAT gap measurement
Creator
Subject
Language
eng
Summary
This article presents an overview of the VAT gap measurement as an indicator of fraud. Recently, the measurement has received prime attention for its perceived correlation to the revenues lost due to fraud and its ability to help in the enactment of measures to eliminate it. The article points out a limitation of this measurement, namely the absence of regional disparities. It is suggested that Small-Medium Enterprises (SMEs) located in rural areas can potentially be more prone to evade VAT, than those located in urban areas
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 28 (2019), no. 4 ; p. 196-210
http://library.link/vocab/creatorName
Yiallourou, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • tax gap
  • VAT fraud
Label
The limitations of the VAT gap measurement
Instantiates
Publication
Label
The limitations of the VAT gap measurement
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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