The Principle and the Development of Value Added Tax Gap in Slovakia and in the European Union
The Principle and the Development of Value Added Tax Gap in Slovakia and in the European Union

Summary/Abstract: In this article we would like to search the similarity respectively the diversity of gap on Value Added Tax in selected EU countries. The analysis is based on theoretical background about tax gap. Besides the dimension of VAT Gap in Slovakia and in selected European states we have analyzed also other significant indicators, which affect the VAT Gap. Than we have focused on the situation within the European Union and compared the Member States among themselves. During the comparing we observed some similarity between countries we have examined. We used the cluster analysis to verify this assumption of similarity. Main objective of the article is to explore several indicators affecting the VAT Gap and compare them in selected European countries.

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