This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Borsiczká, M. (2018). Estimation of fiscal effect of control report in selected region. Diploma Thesis, FBE CULS Prague.BorsiczkáM.2018Estimation of fiscal effect of control report in selected region. Diploma Thesis, FBE CULS PragueSearch in Google Scholar
CASE. (2017). Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report. Retrieved December 20, 2019, from https://ec.europa.eu/taxation customs/sites/taxation/files/study and reports on the vat gap 2017.pdf.CASE2017Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final ReportRetrieved December202019https://ec.europa.eu/taxationcustoms/sites/taxation/files/study and reports on the vat gap 2017.pdfSearch in Google Scholar
Czech Statistical Office. (2018, a). National accounts database: GDP expenditure method, Time series of sector accounts. Retrieved December 20, 2019, from http://apl.czso.cz/pll/rocenka/rocenkavyber.makroek vydaj.Czech Statistical Office2018, aNational accounts database: GDP expenditure method, Time series of sector accountsRetrieved December 202019http://apl.czso.cz/pll/rocenka/rocenkavyber.makroekvydajSearch in Google Scholar
Czech Statistical Office. (2018, b.) Gross domestic product – Time series of quarterly account indicators. Retrieved June 1, 2020, from https://www.czso.cz/csu/czso/hdp cr.Czech Statistical Office. (2018, b.)Gross domestic product – Time series of quarterly account indicators. Retrieved June 12020https://www.czso.cz/csu/czso/hdpcrSearch in Google Scholar
Dobranschi, M., Nerudová, D. (2018). Tax Collision: The Effect of VAT and Excise Duties on the Retail Price of Unleaded Gasoline. Ekonomický časopis, 66/7, 643–664.DobranschiM.NerudováD.2018Tax Collision: The Effect of VAT and Excise Duties on the Retail Price of Unleaded GasolineEkonomický časopis667643–664Search in Google Scholar
Financial administration. (2019). Data from the register of tax subjects. Retrieved June 12, 2019, from http://www.financnisprava.cz/cs/dane/analyzy-astatistiky/udaje-z-registru-danovych-subjektuFinancial administration2019Data from the register of tax subjectsRetrieved June122019http://www.financnisprava.cz/cs/dane/analyzy-astatistiky/udaje-z-registru-danovych-subjektuSearch in Google Scholar
Financial administration. (2018, a). Data from tax collection. Retrieved December 2, 2019, from http://www.financnisprava.cz/cs/dane/analyzy-a-statistiky/udaje-z-vyberu-daniFinancial administration. (2018, a). Data from tax collectionRetrieved December 22019http://www.financnisprava.cz/cs/dane/analyzy-a-statistiky/udaje-z-vyberu-daniSearch in Google Scholar
Financial administration. (2018, b). Annual reports and activity information. Retrieved December 19, 2019, from http://www.financnisprv.cz/cs/financni-sprava-cr/vyrocni-zpravy-a-souvisejici-dokumenty/Financial administration. (2018, b). Annual reports and activity informationRetrieved December 192019http://www.financnisprv.cz/cs/financni-sprava-cr/vyrocni-zpravy-a-souvisejici-dokumenty/Search in Google Scholar
Košťáková, T., Zídková, H. (2015). VAT Gap in the Czech Republic and Slovak Republic. Ekonomický časopis, 63/7, 705–717.KošťákováT.ZídkováH.2015VAT Gap in the Czech Republic and Slovak RepublicEkonomický časopis637705–717Search in Google Scholar
Kundeliene, K., Stankevicius, E., Kabasinskas, A. (2016). Assessment of VAT GAP Relationship with Budget Structure and Macroeconomic Indicators: EU Countries Case. 21st International Scientific Conference on Smart and Efficient Economy – Preparation for the Future Innovative Economy. University of Technology, Brno, Czech Republic. 657–664.KundelieneK.StankeviciusE.KabasinskasA.2016Assessment of VAT GAP Relationship with Budget Structure and Macroeconomic Indicators: EU Countries Case21st International Scientific Conference on Smart and Efficient Economy – Preparation for the Future Innovative Economy. University of TechnologyBrno, Czech Republic. 657–664Search in Google Scholar
Majerová, I. (2016). The Impact of Some Variables on the VAT Gap in the Member States of the European Union Company. Oeconomia Copernicana, 7/3, 339–355.MajerováI.2016The Impact of Some Variables on the VAT Gap in the Member States of the European Union CompanyOeconomia Copernicana73339–35510.12775/OeC.2016.020Search in Google Scholar
Mihóková, L., Dráb, R., Kmeťová, O. (2015). Comparison of Estimated VAT Gap in the Slovak Republic. Central European Conference on Finance and Economics (CEFE). Herlany, Slovakia. 428–438.MihókováL.DrábR.KmeťováO.2015Comparison of Estimated VAT Gap in the Slovak Republic. Central European Conference on Finance and Economics (CEFE)Herlany, Slovakia428–438Search in Google Scholar
Moravec, L., Hinke, J., Kaňka, S. (2018). VAT Gap Estimation – Czech Republic Case Study. Politická ekonomie, 66/4, 450–472. DOI: 10.18267/j.polek.1212.MoravecL.HinkeJ.KaňkaS.2018VAT Gap Estimation – Czech Republic Case StudyPolitická ekonomie664450–47210.18267/j.polek.1212Open DOISearch in Google Scholar
NKÚ: National Audit Office. (2018). Audit conclusion from the SAO audit no. 14/17. Retrieved December 10, 2019, from https://www.nku.cz/assets/konzavery/K14017.pdfNKÚ: National Audit Office2018Audit conclusion from the SAO audit no14/17. Retrieved December102019https://www.nku.cz/assets/konzavery/K14017.pdfSearch in Google Scholar
Nerudová, D., Dobranschi, M. (2019). Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach. PLOS ONE, 14/1.NerudováD.DobranschiM.2019Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approachPLOS ONE14/110.1371/journal.pone.0211317Search in Google Scholar
Semerád, P., Radvan, M., Bartůňková, L. (2016). VAT Control Statement problematic aspects. 21st International Conference on Theoretical and Practical Aspects of PublicSemerádP.RadvanM.BartůňkováL.2016VAT Control Statement problematic aspects. 21st International Conference on Theoretical and Practical Aspects of PublicSearch in Google Scholar
Finance 2016. University of Economics, Prague, Czech Republic. 90–95.Finance2016University of Economics, Prague, Czech Republic90–95Search in Google Scholar
Semerád, P., Bartůňková, L. (2016). VAT Control Statement as a Solution to Tax Evasion in the Czech Republic. 19th International Conference Enterprise and Competitive Environment (ECE). Mendel University, Brno, Czech Republic. 220: 417–423.SemerádP.BartůňkováL.2016VAT Control Statement as a Solution to Tax Evasion in the Czech Republic19th International Conference Enterprise and Competitive Environment (ECE). Mendel University, Brno, Czech Republic22041742310.1016/j.sbspro.2016.05.516Search in Google Scholar
Stavjaňová, J. (2014). Value Added Tax Gap in the Czech Republic. Retrieved June 12, 2019, from https://acta.mendelu.cz/media/pdf/actaun2014062061427.pdfStavjaňováJ.2014Value Added Tax Gap in the Czech RepublicRetrieved June122019https://acta.mendelu.cz/media/pdf/actaun2014062061427.pdf10.11118/actaun201462061427Search in Google Scholar
Střílková, R., Široký, J. (2015). Changes in the VAT burden on expenses of selected households in the Czech Republic (2007–2013). 18th International Conference on Enterprise and the Competitive Environment. Czech Republic: Brno, Mendel University, pp 842–851.StřílkováR.ŠirokýJ.2015Changes in the VAT burden on expenses of selected households in the Czech Republic (2007–2013). 18th International Conference on Enterprise and the Competitive EnvironmentCzech RepublicBrno, Mendel University842851Search in Google Scholar
Yiallourou, K. (2019). The Limitations of the VAT Gap Measurement. Ec Tax Review, 28/4, 196–210.YiallourouK.2019The Limitations of the VAT Gap MeasurementEc Tax Review284196–21010.54648/ECTA2019023Search in Google Scholar
Zbranek, J. (2018). Telephone information on the annual accounts of institutional sectorsZbranekJ.2018Telephone information on the annual accounts of institutional sectorsSearch in Google Scholar
Zídková, H., Pavel, J. (2016). What Causes the VAT Gap? Ekonomický časopis, 64/9, 811–826.ZídkováH.PavelJ.2016What Causes the VAT Gap?Ekonomický časopis649811–826Search in Google Scholar
Zídková, H. (2014, a). VAT gap analysis. Dissertation, University of Economics, Prague, Faculty of Finance and Accounting.ZídkováH.2014, aVAT gap analysis. Dissertation, University of Economics, Prague, Faculty of Finance and AccountingSearch in Google Scholar
Zídková, H. (2014, b). Determinants of VAT GAP in EU. Prague Economic Papers, 23/4, 514–530.ZídkováH.2014, bDeterminants of VAT GAP in EUPrague Economic Papers234514–53010.18267/j.pep.496Search in Google Scholar