Value Added Tax Gap in Macro Level

Abstract

While the value-added tax gap is one of the most studied areas in the world economy, this concept can be evaluated as a term that has not yet been studied in Uzbekistan and is not found in legislation or scientific literature. Therefore, the paper describes the simple and complex definition of the concept of "Value Added Tax Gap", and its further break-down. The tax gap is mainly covered with the help of pictorial drawings, which in turn makes it easier for the users to understand.