<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</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.

VAT Efficiency in Developing Countries of the European Union

“George Emil Palade” University of Medicine, Pharmacy, Sciences and Technology of Târgu Mureș

“1 Decembrie 1918” University of Alba Iulia

Acta Marisiensis. Seria Oeconomica

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"VAT Efficiency in Developing Countries of the European Union"}

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...

VAT Efficiency in Developing Countries of the European Union

Publié en ligne: 27 févr. 2022

Pages: 41 - 48

DOI: https://doi.org/10.2478/amso-2021-0004

Mots clés
VAT gap, tax efficiency, value added tax, developing countries, European Union

© 2021 Maria-Alexandra Popa et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

VAT Efficiency in Developing Countries of the European Union

Publié en ligne: 27 févr. 2022

Pages: 41 - 48

DOI: https://doi.org/10.2478/amso-2021-0004

Mots clésVAT gap, tax efficiency, value added tax, developing countries, European Union

© 2021 Maria-Alexandra Popa et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Mots clés
VAT gap, tax efficiency, value added tax, developing countries, European Union