BazEkon - Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie

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Autor
Raczkowski Konrad (University of Social Sciences and Humanities in Warsaw, Poland)
Tytuł
Measuring the Tax Gap in the European Economy
Źródło
Journal of Economics & Management / University of Economics in Katowice, 2015, nr 21, s. 58-72, rys., tab., bibliogr. 26 poz.
Słowa kluczowe
Unikanie opodatkowania, Szara strefa, Budżet państwa, Luka podatkowa
Tax avoidance, Informal economy, State budget, Tax gap
Uwagi
summ.
Firma/Organizacja
Unia Europejska (UE)
European Union (EU)
Abstrakt
The objective of the paper is to reveal the methodology used to examine the tax gap and calculate the tax gap for all EU states over 2011-2014. The paper draws on the review of reference literature addressing the tax gap in the context of tax avoidance and tax evasion. The paper features the GDP size across countries so as to demonstrate the overall level of the shadow economy compared to the aggregate tax burden. Finally, for the first time, the calculations of the tax gap for all EU states over 2011-2014 were displayed. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Pełny tekst
Pokaż
Bibliografia
Pokaż
  1. Alm J., Borders K. (2014): Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax. "Public Budgeting and Finance", Winter, pp. 61-67.
  2. Bühn A., Schneider F. (2008): MIMIC Models, Cointegration and Error Correction: An Application to the French Shadow Economy. "CESifo Working Paper", No. 220, January, p. 12.
  3. Devereux C., Freedman J., Vella J. (2012): The Tax Gap for Corporation Tax. Oxford University Center for Business Taxation, Oxford, Paper 3, 3rd December, p. 5.
  4. Drenkard S., Walczak J. (2015): State and Local Sales Rates in 2015. Fiscal Fact No. 461, Tax Foundation, Washington.
  5. Dubin J.A. (2012): The Causes and Consequences of Income Tax Noncompliance. Springer, Berlin-Heidelberg.
  6. Farnsworth K., Fooks G. (2015): Corporate Taxation, Corporate Power, and Corporate Harm. "The Howard Journal", Vol. 54, No. 1, February, p. 34.
  7. Gemmell N., Hasseldine J. (2012): The Tax Gap: A Methodological Review. "Advances in Taxation", Vol. 20, pp. 203-231.
  8. Gemmell N., Hasselidne J. (2014): Taxpayers' Behavioural Responses and Measures of Tax Compliance "Gaps": A Critique and a New Measure. "Fiscal Studies", Vol. 35, No. 3, pp. 275-296.
  9. Harremi M. (2014): A Simple Analysis of the Tax Gap Balkan Region. "Mediterranean Journal of Social Sciences", Vol. 5, No. 19, August, p. 365.
  10. HMRC (2012): Measuring Tax Gaps 2012, p. 3.
  11. Holmgren R.D. (2013): The Internal Revenue Service Needs to Improve the Comprehensiveness, Accuracy, Reliability, and Timeliness of the Tax Gap Estimate. Department of the Treasury, Washington, August 21, p. 1.
  12. Jiménez J.P., Sabaini J.C.G., Podestá A. (2010): Tax Gap and the Equity in Latin America and the Caribbean. "Fiscal Studies", No. 16, Deutsche Gesellschaft für Technische Zusammenarbeit, Eschborn, pp. 15-16.
  13. Khwaja M.S., Iyer I. (2014): Revenue Potential, Tax Space, and Tax Gap. A Comparative Analysis. The World Bank, May.
  14. Kleven H.J. (2014): How Can Scandinavians Tax So Much? "Journal of Economic Perspectives", Vol. 28, No. 4, Fall, pp. 79-80.
  15. Mazur M.J., Plumley A.H. (2007): Understanding the Tax Gap. "National Tax Journal", 60(3), pp. 569-576.
  16. Murphy R. (2014): The Tax Gap, Tax Evasion in 2014 - And What Can be Done About It. Public and Commercial Services Union, London, September.
  17. O'Doherty M. (2014): Thinking and Learning in the Tax Evasion Game. "Fiscal Studies", Vol. 35, No. 3, pp. 297-339.
  18. Plumley A. (2005): Preliminary Update of the Tax Year 2001 Individual Income Tax Underreporting Gap Estimates. Paper Presented at the 2005 Internal Revenue Service Research Conference. IRS, Washington.
  19. Pomerleau K. (2015): Sources of Government Revenue across the OECD. "Fiscal Fact", No. 465, Tax Foundation, Washington 2015.
  20. Rankin J., O'Carroll L., Monaghan A. (2013): Google Paid £11.6m in UK Corporation Tax Last Year. "Guardian", http://www.theguardian.com/technology/2013/sep/30/ google-paid-uk-corporation-tax (access: 7 May 2015).
  21. Rotz W., Murlow J., Falk E. (1994): The 1995 Taxpayer Compliance Measurement Program (TCMP). Sample Redesign: A Case History. In: B. Jamerson, W. Alwey (eds.): Turning Administrative System Into Information System. Internal Revenue Service, Washington, p. 121.
  22. Schneider F., Raczkowski K., Mróz M. (2015): Shadow Economy and Tax Evasion in the EU. "Journal of Money Laundering Control", Vol. 18, Iss. 1, pp. 34-51.
  23. Slemrod J., Gillitzer Ch. (2014): Insights from a Tax-system Perspective. "CESinfo Economic Studies", Vol. 60, 1, pp. 26-27.
  24. Toder E. (2007): What is the Tax Gap? "Tax Notes", 117(4), p. 367-378.
  25. US (2005): Internal Revenue Service Press Release IR-2005-38, March 29.
  26. Villios S. (2012): Measuring the Tax Gap of Business Taxpayers in Australia. "Revenue Law Journal", Vol. 21, Iss. 1, pp. 2-21.
Cytowane przez
Pokaż
ISSN
1732-1948
Język
eng
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