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Raczkowski Konrad (University of Social Sciences and Humanities in Warsaw, Poland)
Measuring the Tax Gap in the European Economy
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
Unia Europejska (UE)
European Union (EU)
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 w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Pełny tekst
  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.
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  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.
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  20. Rankin J., O'Carroll L., Monaghan A. (2013): Google Paid £11.6m in UK Corporation Tax Last Year. "Guardian", 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.
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  26. Villios S. (2012): Measuring the Tax Gap of Business Taxpayers in Australia. "Revenue Law Journal", Vol. 21, Iss. 1, pp. 2-21.
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