Eficiența TVA în Țările în Curs de Dezvoltare ale Uniunii Europene
VAT efficiency in developing countries of the European Union
Author(s): Maria-Alexandra Popa, Alexandra BOTOŞSubject(s): Economic policy, Developing nations, Economic development, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
Published by: Editura University Press Targu Mures
Keywords: VAT gap; tax efficiency; value added tax; developing countries; European Union;
Summary/Abstract: Value added tax (VAT) is an important source of income for European Union countries. The developing countries of the European Union are encouraged to step up their efforts to comply with European legislation for the purpose of sustainable economic development. Knowing that these states are susceptible to corruption, this paper investigates the relationship between the efficiency of VAT collection, the VAT gap and the level of the corruption index in the developing countries of the European Union.
Journal: Acta Marisiensis. Seria Oeconomica
- Issue Year: 15/2021
- Issue No: 1
- Page Range: 81-96
- Page Count: 16
- Language: English, Romanian
