Discussion of Methods Estimating the Tax Gap in the Czech Republic

Diskuze odhadů daňové mezery v České republice

Savina Finardi and Michal Procházka

Český finanční a účetní časopis, 2016, vol. 2016, issue 4, 99-108

Abstract: The aim of this paper is to discuss approaches to estimating the tax gap and to compare the results of these estimates with official estimates of the Ministry of Finance of the Czech Republic. The paper also discussed the issue of tax evasion and instruments used in fight against them, especially with regard to the new Czech legislation - registration of sales.

Keywords: Tax Gap; Tax evasion; Tax revenues; Daňová mezera; Daňové úniky; Daňové příjmy (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.18267/j.cfuc.488

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