Tamar Kobalava
Master's thesis
VAT efficiency in the EU
VAT Efficiency in the EU
Abstract:
This thesis focuses on assessing the efficiency of the Value Added Tax (VAT) system in the European Union (EU), a crucial revenue source for many countries. The research uses the C-efficiency ratio, decomposed into Policy gap and Compliance gap, to identify trends and differences in VAT Efficiency indicators between higher developed and lower developed economies in the EU. Surprisingly, lower developed …moreAbstract:
This thesis focuses on assessing the efficiency of the Value Added Tax (VAT) system in the European Union (EU), a crucial revenue source for many countries. The research uses the C-efficiency ratio, decomposed into Policy gap and Compliance gap, to identify trends and differences in VAT Efficiency indicators between higher developed and lower developed economies in the EU. Surprisingly, lower developed …more
Language used: English
Date on which the thesis was submitted / produced: 21. 5. 2023
Identifier:
https://vskp.vse.cz/eid/90512
Thesis defence
- Date of defence: 16. 6. 2023
- Supervisor: Hana Zídková
- Reader: Stanislav Klazar
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- autentizovaným zaměstnancům ze stejné školy/fakulty
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Vysoká škola ekonomická v Prazehttps://vskp.vse.cz/eid/90512
Vysoká škola ekonomická v Praze
Master programme:
Finance and Accounting