The impact of the VAT gap on the degree of taxation of an economy-analysis with panel data
Authors: Victor Ogneru, Stelian Stancu Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract In this article we use econometric methods to identify and analyze the intensity of potential causality links between the VAT gap and the ability or the performance of a state to collect taxes and, consequently, …