VAT - Gap Convergence in Central and Eastern Europe
LÃ³rÃ¡nd KrÃ¡lik () and
ErzsÃ©bet SzÃ¡sz ()
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LÃ³rÃ¡nd KrÃ¡lik: Partium Christian University
ErzsÃ©bet SzÃ¡sz: Partium Christian University
Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 772-778
Tax system structure and the effectiveness of tax collection influences tax-gap. In the present research the authors analyse the improvement of tax collection practices in 26 European Union member states. The paper also explores the convergence characterizing the process of VAT-gap reduction in the Central and Eastern European region. The VAT-gap is investigated with the beta (Î²) convergence model developed by Barro and Sala-i-Martin (1992), initially used for the measurement of real income convergence. Beta-convergence means that countries with lower level of income grow faster than rich ones in the same period. No significant VAT-gap convergence could be identified between the 26 European countries, but a relatively strong convergence could be observed in the case of the CEE region.
Keywords: tax gap; tax collection; effectiveness; value added tax; convergence (search for similar items in EconPapers)
JEL-codes: H25 H26 G28 C18 O47 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xix:y:2019:i:2:p:772-778
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