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Measuring the EU Tax Gap: 2011-2014 by Cristina Paraschiv is a document available to read on EtoBox.

What is Measuring the EU Tax Gap: 2011-2014 about?

This document discusses measuring the tax gap in the European economy. It begins by defining the tax gap as the difference between the taxes that are collected and the taxes that should be collected. It then reviews two main methods for measuring the tax gap: audit-based methods using representative taxpayer samples and indirect macroeconomic methods using tax declarations and other economic data. Finally, it discusses components of the tax gap like underreporting, underpayment, and non-filing and factors t

Author

Cristina Paraschiv

Language

EN