Kübra Okumuş

Master's thesis

Analysis of VAT gap in the EU

Analysis of VAT gap in the EU
Abstract:
Value-added tax is the most significant indirect tax revenue for the state’s income and one of the most important tax policy tools. This tax, which spread rapidly to many countries, gave trade market participants the opportunity to find ways to avoid the Value Added Tax. This issue makes the governments doubt the reliability of the current Value Added Tax system in countries which is applying VAT as …more
Abstract:
Value-added tax is the most significant indirect tax revenue for the state’s income and one of the most important tax policy tools. This tax, which spread rapidly to many countries, gave trade market participants the opportunity to find ways to avoid the Value Added Tax. This issue makes the governments doubt the reliability of the current Value Added Tax system in countries which is applying VAT as …more
 
 
Language used: English
Date on which the thesis was submitted / produced: 5. 9. 2021

Thesis defence

  • Date of defence: 15. 9. 2021
  • Supervisor: Hana Zídková
  • Reader: Jana Tepperová

Citation record

Full text of thesis

Contents of on-line thesis archive
Published in Theses:
  • autentizovaným zaměstnancům ze stejné školy/fakulty
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Vysoká škola ekonomická v Praze
https://vskp.vse.cz/eid/84705

Vysoká škola ekonomická v Praze

Master programme:
Finance and Accounting