Received: 2020-01-15  |  Accepted: 2020-06-15

Title

Assessment of factors determining VAT gap: a case study of Lithuania


Abstract

The article deals with the VAT gap, its split by causes and determinants, the problem of dependencies. The article also reveals the main ways of calculating the VAT gap - their advantages and disadvantages, summarizes the research done by theoreticians and evaluates the research results. After the theoretical analysis and presentation of the research methodology, the aim is to find out the variables that influence the VAT gap in Lithuania. Using the regression analysis model, the factors determining the VAT gap and their significance, as well as their impact on the decrease / increase of the VAT gap in Lithuania, were identified.


Keywords

value added tax, VAT Gap, tax avoidance, tax evasion


JEL classifications

E60 , G18 , H20 , H26 , H29


URI

http://jssidoi.org/jssi/papers/papers/view/562


DOI

10.9770/jssi.2020.10.1(3)

Authors

Bikas, Egidijus
Vilnius University
Articles by this author in: CrossRef |  Google Scholar

Malikonytė, Gabija
Vilnius University
Articles by this author in: CrossRef |  Google Scholar

Title

Journal of Security and Sustainability Issues


Issue date

2020


ISSN

ISSN 2029-7017 (print)
ISSN 2029-7025 (online)

Cited

Google Scholar

Paper views & downloads

HTML views: 113  |  PDF downloads: 37