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Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?

https://doi.org/10.1080/17487870701201537
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/0014-2921(84)90020-5openalex-snapshot
The hidden economy as an ‘unobserved’ variable
inferredcites →https://doi.org/10.1016/s0047-2727(97)00044-3openalex-snapshot
Tax evasion in an open economy:
inferredcites →https://doi.org/10.1016/s0167-4870(02)00164-2openalex-snapshot
Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?
inferredcites →https://doi.org/10.1016/s0176-2680(02)00131-3openalex-snapshot
Tax evasion, civic duty and the law abiding citizen
inferredcites →https://doi.org/10.1017/cbo9780511571749openalex-snapshot
The Underground Economies
inferredcites →https://doi.org/10.1017/cbo9780511571749.006openalex-snapshot
How large (or small) should the underground economy be?
inferredcites →https://doi.org/10.1080/00213624.1990.11505094openalex-snapshot
The Underground Economies: Tax Evasion and Information Distortion
inferredcites →https://doi.org/10.1086/261726openalex-snapshot
Government Spending in a Simple Model of Endogeneous Growth
inferredcites →https://doi.org/10.1093/oxfordjournals.oep.a041515openalex-snapshot
LABOR MARKET SEGMENTATATION AND THE DEVELOPMENT OF THE PARALLEL ECONOMY—THE ITALIAN EXPERIENCE
inferredcites →https://doi.org/10.1111/j.1475-4991.1984.tb00474.xopenalex-snapshot
THE HIDDEN ECONOMY: STATE AND PROSPECTS FOR MEASUREMENT1
inferredcites →https://doi.org/10.1257/jel.38.1.77openalex-snapshot
Shadow Economies: Size, Causes, and Consequences
inferredcites →https://doi.org/10.1596/1813-9450-1691openalex-snapshot
Integrating the Unofficial Economy into the Dynamics of Post-Socialist Economies: A Framework of Analysis and Evidence
inferredcites →https://doi.org/10.1628/001522105776072771openalex-snapshot
VAT Evasion and Its Consequence for Macroeconomic Clearing in the EU
inferredcites →https://doi.org/10.20381/ruor-1243openalex-snapshot
The underground economy
inferredcites →https://doi.org/10.2139/ssrn.258933openalex-snapshot
The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations
inferredcites →https://doi.org/10.2139/ssrn.263528openalex-snapshot
Illegal Activities, But Still Value Added Ones: Size Causes and Measurement of the Shadow of Economies All Over the World
inferredcites →https://doi.org/10.2307/2234109openalex-snapshot
The Underground Economies: Tax Evasion and Information Distortion.
inferredcites →https://doi.org/10.2307/2288163openalex-snapshot
The Underground Economy in the United States and Abroad.
inferredcites →https://doi.org/10.2307/2554966openalex-snapshot
Informal Economic Activity.
inferredcites →https://doi.org/10.2469/faj.v33.n6.26openalex-snapshot
The Subterranean Economy
inferredcites →https://doi.org/10.5860/choice.31-1639openalex-snapshot
Informal economic activity
inferredcites →https://doi.org/10.5860/choice.35-1648openalex-snapshot
The Underground economy: global evidence of its size and impact

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.1470000openalex-extracted
VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU
inferred← citeshttps://doi.org/10.1016/j.eswa.2012.01.204openalex-snapshot
Using data mining technique to enhance tax evasion detection performance
inferred← citeshttps://doi.org/10.1016/j.ins.2018.11.008openalex-snapshot
Identifying suspicious groups of affiliated-transaction-based tax evasion in big data
inferred← citeshttps://doi.org/10.1016/j.sbspro.2013.12.501openalex-snapshot
Value Added Tax Evasion and Illegal Recovery Cases in Lebanon
inferred← citeshttps://doi.org/10.1016/s2212-5671(14)00327-xopenalex-snapshot
Possibilities of Measuring Tax Evasion Related to Fuel Sale
inferred← citeshttps://doi.org/10.1080/00036846.2011.554382openalex-snapshot
A general framework for measuring VAT compliance rates
inferred← citeshttps://doi.org/10.1080/13571516.2026.2676949openalex-snapshot
Fuel Sector Tax Evasion and Smuggling in the European Union
inferred← citeshttps://doi.org/10.1080/1540496x.2016.1247690openalex-snapshot
Can Territorial Tax Compliance Systems Reduce the Tax Avoidance of Firms with Operations in Tax Havens?
inferred← citeshttps://doi.org/10.1080/1540496x.2021.1956900openalex-snapshot
How Do Tax Incentives Lead to Investment Shifting? Evidence from China
inferred← citeshttps://doi.org/10.1109/access.2020.3048018openalex-snapshot
Tax Default Prediction Using Feature Transformation-Based Machine Learning
inferred← citeshttps://doi.org/10.1142/s0217595921400170openalex-snapshot
Feature Transformation for Corporate Tax Default Prediction: Application of Machine Learning Approaches
inferred← citeshttps://doi.org/10.1991/jefa.v4i2.a37openalex-snapshot
Forecasting Value Added Tax Revenue in Ghana
inferred← citeshttps://doi.org/10.2478/sues-2020-0027openalex-snapshot
The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy
inferred← citeshttps://doi.org/10.31685/kek.v4i1.453openalex-snapshot
Apakah aktivitas pengawasan otoritas pajak mempengaruhi tingkat kepatuhan pajak? studi kasus Wajib Pajak PPN di Indonesia
inferred← citeshttps://doi.org/10.31743/ppe.16390openalex-snapshot
Zmiany w krajowych rozwiązaniach przeciwdziałających unikaniu opodatkowania w latach 2022−2023 – na tle już obowiązujących regulacji
inferred← citeshttps://doi.org/10.3390/su12124925openalex-snapshot
Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics
inferred← citeshttps://doi.org/10.3837/tiis.2024.01.003openalex-snapshot
Deep Learning-based Delinquent Taxpayer Prediction: A Scientific Administrative Approach
inferred← citeshttps://doi.org/10.7172/1733-9758.2018.29.8openalex-snapshot
Zmiany w podatku VAT w kontekście przeciwdziałania zjawisku unikania i uchylania się od opodatkowania w latach 2016–2018
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