Assessment of factors determining VAT gap: a case study of Lithuania

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Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Anglų kalba / English
Title:
Assessment of factors determining VAT gap: a case study of Lithuania
Authors:
In the Journal:
Journal of security and sustainability issues. 2020, Vol. 10 (1), p. 35-46
Subject Category:
LT
Mokesčiai / Taxation.
Summary / Abstract:

LTReikšminiai žodžiai: Mokesčių anuliavimas; Mokesčių vengimas; PVM atotrūkis; PVM spraga; Pridėtinės vertės mokestis; Tax avoidance; Tax evasion; VAT Gap; Value added tax.

ENThe article deals with the VAT gap, its split by causes and determinants, the problem of dependencies. The article also reveals the main ways of calculating the VAT gap - their advantages and disadvantages, summarizes the research done by theoreticians and evaluates the research results. After the theoretical analysis and presentation of the research methodology, the aim is to find out the variables that influence the VAT gap in Lithuania. Using the regression analysis model, the factors determining the VAT gap and their significance, as well as their impact on the decrease / increase of the VAT gap in Lithuania, were identified. [From the publication]

DOI:
10.9770/jssi.2020.10.1(3)
ISSN:
2029-7017
Subject:
Related Publications:
Permalink:
https://www.lituanistika.lt/content/88052
Updated:
2020-12-17 20:25:59
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