Considerations on VAT Efficiency and VAT Evasion

Cuceu Ionuþ - Constantin () and Vãidean Viorela-Ligia ()
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Cuceu Ionuþ - Constantin: „Babeº-Bolyai”University Cluj-Napoca Faculty of Economics and Business Administration, Finance Department
Vãidean Viorela-Ligia: „Babeº-Bolyai”University Cluj-Napoca Faculty of Economics and Business Administration, Finance Department

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 473-478

Abstract: The purpose of this paper is to comment on VAT theoretical and real tax base, to discuss the indicators that are applied in order to determine VAT efficiency and their correlation with VAT evasion. The study also evaluates VAT efficiency and VAT evasion for Romania within the European context, using the most recent available data.

Keywords: value added tax; efficiency; VAT gap; evasion. (search for similar items in EconPapers)
JEL-codes: H21 H26 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:473-478

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