Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach

Nerudová, Danuše; Dobranschi, Marian

doi:10.1371/journal.pone.0211317

Cited by 15 publications

(10 citation statements)

References 30 publications

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“…There are several commonly used methods for the gap estimation [33]. Nerudová and Dobranschi [34] brought a new approach in this regard, the so-called stochastic tax frontier model. A comparison of results obtained with various methods designed for the case of the Czech Republic was made by Moravec, Hinke and Kaňka [35].…”

Section: Theoretical Framework and Literature Reviewmentioning

confidence: 99%

Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics

Krzikallová

Tošenovský

2020

Sustainability

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The value added tax is an important part of revenues of the European Union and its Member States. The aim of the paper is to statistically analyse the extent of positive impact of selected legislative measures introduced in the fight against tax evasion and discuss subsequently the sustainability of the current value added tax system in the European context. The analysis was conducted for the Czech and Slovak Republics, two traditionally strong trading partners, and for an important commodity, copper. In the analysis, regression methods applied to official time series data on copper export from the Czech Republic to Slovakia were employed together with appropriate statistical tests to detect potential significance of the new legislative tools, the value added tax control statement and reverse charge mechanism. Moreover, the study considers fundamental economic factors that affect foreign trade in parallel. Based on the analysis, there is sound evidence that the major historical turnaround experienced by the time series took place due to the then forthcoming legislative measures that were to restrain the possibility of carousel frauds. The results confirm the positive impact of the measures and also suggest the necessity of more systematic changes in the tax system.

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Section: Theoretical Framework and Literature Reviewmentioning

confidence: 99%

Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics

Krzikallová

Tošenovský

2020

Sustainability

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“…Each transaction that a taxable person – a natural person or a legal entity – who renders goods and services in the course of their business within the EU is subject to VAT (Busuioceanu, 2021). One of the most significant sources of tax revenue in EU member states is the VAT, which presently accounts for around one-fifth of all government tax income (Nerudova and Dobranschi, 2019). The VAT, which is a broad-based consumption tax, is regarded as one of the taxing policies that promote economic growth EU (Rakovský, 2021).…”

Section: Introductionmentioning

confidence: 99%

Bibliometric analysis of value-added tax research: a comparative study between European Union and Gulf Cooperation Council countries

Mazroui

Thottoli

Alawi

et al. 2023

IJLMA

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Purpose This study aims to compare recent topics on value-added tax (VAT) in the European Union (EU) and Gulf Cooperation Council (GCC), understand the differences in VAT discourses between the two regions and explore the connection between research agendas, institutional legacies and semantic output in the field of VAT in each territory. Design/methodology/approach A bibliometric study was conducted using R programming. The data were gathered from the Scopus database, which contains 99 English-language publications with publication dates ranging from 1996 to 2022 (87 of which are from the EU and 12 from the GCC). Information about publications, journals, authors and citations is gathered, validated, cross-referenced and analyzed using bibliometric metrics. Findings The results highlight two ideal research contexts for studying VAT: the EU countries approach VAT research with a centralized, pluralistic and quantitative focus, while the GCC countries adopt a centralized, qualitative and practically oriented approach, highlighting distinct research goals, collaboration styles and institutional legacies. The authors extend their result findings to broader discussions on competing knowledge systems in VAT, the significance of the state and the level of autonomy within tax governance after identifying the most popular issues among scholars working in GCC and EU countries. Research limitations/implications Although the focus of this analysis is restricted to the GCC and EU, it includes theoretical recommendations for broadening its application to other nations. Researchers from the GCC and the EU may benefit from this study by gaining more about VAT and being encouraged to share their research with young researchers. The study’s findings are relevant and important for comprehending the comparative state of research on VAT in GCC and EU countries, tax fields, publications and institutions. Originality/value This study analyzes the VAT systems of the GCC and the EU while identifying the intellectual structure of the field from each author’s point of view, revealing the scientometrics and informetrics intellectual structures in detail.

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“…Heaton et al [3] model individualized effects of heat on health using DLMs. Nerudova and Dobransch [4] use time-varying variable in the DLM setting to analyze the value-added tax gap in the European Union. Nothdurft and Engel [5] utilize the DLMs to investigate the effect of species mixing on productivity and climate-related resistance.…”

Section: Introductionmentioning

confidence: 99%

dLagM: An R package for distributed lag models and ARDL bounds testing

Demirhan

2020

PLoS ONE

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In this article, we introduce the R package dLagM for the implementation of distributed lag models and autoregressive distributed lag (ARDL) bounds testing to explore the short and long-run relationships between dependent and independent time series. Distributed lag models constitute a large class of time series regression models including the ARDL models used for cointegration analysis. The dLagM package provides a user-friendly and flexible environment for the implementation of the finite linear, polynomial, Koyck, and ARDL models and ARDL bounds cointegration test. Particularly, in this article, a new search algorithm to specify the orders of ARDL bounds testing is proposed and implemented by the dLagM package. Main features and input/output structures of the dLagM package and use of the proposed algorithm are illustrated over the datasets included in the package. Features of dLagM package are benchmarked with some mainstream software used to implement distributed lag models and ARDLs.

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Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach

Cited by 15 publications

References 30 publications

Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics

Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics

Bibliometric analysis of value-added tax research: a comparative study between European Union and Gulf Cooperation Council countries

dLagM: An R package for distributed lag models and ARDL bounds testing

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