<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration. Regarding the latter, the number of audits being performed and the effects of audit activity (tax yield) have been considered. The results of the analysis support the thesis that the tax gap is reduced in conditions of economic growth. The fiscal administration measures showed the desired effect. An important factor lowering the gap was proven to be the number of (VAT) audits. A similar impact on the tax gap, although considerably smaller, was found to have effects of an audit. Audit planning might be considered as guidance for fiscal policies to lower the tax gap.</p></abstract>

The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration. Regarding the latter, the number of audits being performed and the effects of audit activity (tax yield) have been considered. The results of the analysis support the thesis that the tax gap is reduced in conditions of economic growth. The fiscal administration measures showed the desired effect. An important factor lowering the gap was proven to be the number of (VAT) audits. A similar impact on the tax gap, although considerably smaller, was found to have effects of an audit. Audit planning might be considered as guidance for fiscal policies to lower the tax gap.

VAT Gap Dependence and Fiscal Administration Measures

Financial Administration of the Republic of Slovenia

Naše gospodarstvo/Our economy

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"VAT Gap Dependence and Fiscal Administration Measures"}

The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences...

VAT Gap Dependence and Fiscal Administration Measures

Published Online: Jun 26, 2018

Page range: 43 - 51

Received: Mar 01, 2018

Accepted: May 01, 2018

DOI: https://doi.org/10.2478/ngoe-2018-0011

Keywords
tax gap, VAT, tax gap dependence

© 2018 Tomaž Lešnik et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

VAT Gap Dependence and Fiscal Administration Measures

Published Online: Jun 26, 2018

Page range: 43 - 51

Received: Mar 01, 2018

Accepted: May 01, 2018

DOI: https://doi.org/10.2478/ngoe-2018-0011

Keywordstax gap, VAT, tax gap dependence

© 2018 Tomaž Lešnik et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
tax gap, VAT, tax gap dependence