[
Bostan, I., Popescu, C., Istrate, C., Robu, I., Hurjui, I. (2017). The impact of taxation of the domestic economic transactions on the VAT collection through electronic fiscal devices. Amfiteatru Economic, 19(45), 581–594.
]Search in Google Scholar
[
Canikalp, E., Unlukaplan, I., Celik, M. (2016). Estimating Value Added Tax Gap in Turkey economic and social development. In Proceedings of the 13th International Scientific Conference on Economic and Social Development. Barcelona, Spain, 437–445.
]Search in Google Scholar
[
CASE. (2016). Study and Reports on the VAT Gap in the EU-28 Member States: 2016 Final Report [Report FWC No. TAXUD/2015/CC/131.] Available at https://ec.europa.eu/taxation_customs/sites/taxation/files/2016-09_vat-gap-report_final.pdf.
]Search in Google Scholar
[
CASE. (2018). Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report [Report FWC No. TAXUD/2015/CC/131.] Available at https://ec.europa.eu/taxation_customs/sites/taxation/files/2018_vat_gap_report_en.pdf.
]Search in Google Scholar
[
Czech Statistical Office. (2018a). Hrubý domácí produkt (HDP) – Metodika (Gross domestic product (GDP) – Methodology). Available at https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm.
]Search in Google Scholar
[
Czech Statistical Office. (2018b). Databáze národních účtů (Database of National Accounts). Available at https://apl.czso.cz/pll/rocenka/rocenka.indexnu.
]Search in Google Scholar
[
Czech Statistical Office. (2019). Klasifikace produkce (CZ-CPA) platná od 1. 1. 2015 (Product classification (CZ-CPA) valid as of 1.1.2015). Available at https://www.czso.cz/csu/czso/klasifikace-produkce-cz-cpa-platna-od-1-1-2015-.
]Search in Google Scholar
[
Dobrovic, J., Rajnoha, R., Suler, P. (2021). Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia. Oeconomia Copernicana, 12(3), 701–728. DOI: 10.24136/oc.2021.023.
]Search in Google Scholar
[
Elexa, L., Ištok, M., Šlampiaková, L. (2022). Do Links to Tax Havens Affect Companies’ Financial Performance? The Case of Slovakia. E a M: Ekonomie a Management, 25(1), 60–76. DOI: 10.15240/tul/001/2022-1-004.
]Search in Google Scholar
[
European Commission. (2016). The Concept of Tax Gaps: Report on VAT Gap Estimation by FISCALIS Tax Gap Project Group [Report No. FPG/041.] Brussels, Belgium: European Commission Directorate-General for Taxation and Customs Union. Available at https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/tgpg_reporten.pdf.
]Search in Google Scholar
[
European Commission. (2019, March 6). VAT rules and rates. Available at https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm.
]Search in Google Scholar
[
Gajewski, D. J., Jonski, K. (2022). ‘VAT Gap’ Estimation: Distinguishing Between Informality and Fraud. EC Tax Review, 31(3), 124–130.
]Search in Google Scholar
[
Hanousek, J., Palda, F. (2006). Vývoj daňových úniků v ČR: analýza pomocí markovských řetězců (Estimating the Evolution of Tax Evasion: A Markov Chain Analysis Applied to the Czech Republic). Finance a úvěr – Czech Journal of Economics and Finance, 56(3–4), 127–151.
]Search in Google Scholar
[
Hybka, M. M. (2018). Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland. International Journal of Management and Economics, 54(2), 110–121. DOI: 10.2478/ijme-2018-0009.
]Search in Google Scholar
[
Kaňka, S. (2016). Stanovení mezery DPH České republiky. Master’s thesis, Česká zemědělská univerzita v Praze.
]Search in Google Scholar
[
Kohoutková, R., Zídková, H. (2015). Reverse Charge and the Cash Flow of the Public Budgets in the Czech Republic. Acta Oeconomica Pragensia, 23(6), 47–61.
]Search in Google Scholar
[
Košt’áková, T., Zídková, H. (2015). Mezera daně z přidané hodnoty v České republice a Slovenské republice (VAT Gap in the Czech Republic and Slovak Republic). Ekonomický časopis, 63(7), 705–717.
]Search in Google Scholar
[
Kouba, T. (2016). Zločin a racionalita v oblasti daňových úniků a daňových nedoplatků (The crime and the rationality in the area of tax evasions and tax arrears). Český finanční a účetníčasopis, 11(1), 83–97.
]Search in Google Scholar
[
Krzikallová, K., Střílková, R. (2016). Labour-Intensive Services and Changes in Value Added Tax Revenue. Journal of Competitiveness, 8(1), 5–18. DOI: 10.7441/joc.2016.01.01.
]Search in Google Scholar
[
Krzikallová, K., Tošenovský, F. (2020). Is the value added tax system sustainable? The case of the Czech and Slovak republics. Sustainability (Switzerland), 12(12), article number 4925. DOI: 10.3390/SU12124925.
]Search in Google Scholar
[
Kundeliene, K., Stankevicius, E., Kabasinskas, A. (2016). Assessment of VAT gap relationship with budget structure and macroeconomic indicators: EU countries case. In Proceedings of the 21st International Scientific Conference on Smart and Efficient Economy – Preparation for the Future Innovative Economy. Brno, Czech Republic: Brno Univ Technol, Fac Business & Management, 657–664.
]Search 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. DOI: 10.12775/OeC.2016.020.
]Search in Google Scholar
[
Ministry of Finance of the Czech Republic. (2017). Zpráva očinnosti Finanční správy České republiky a Celní zprávy České republiky za rok 2016 (2016 Report on the Activities of the Financial Administration of the Czech Republic and the Customs Administration of the Czech Republic). Available at https://www.mfcr.cz/cs/verejny-sektor/dane/danove-acelni-statistiky/zpravy-o-cinnosti-financni-a-celni-sprav/2016/zprava-o-cinnosti-financnispravy-cr-a-c-29142.
]Search in Google Scholar
[
Ministry of Finance of the Czech Republic. (2019). Strategie a analýza daňové politiky (Strategy and analysis of tax policy). Available at https://www.mfcr.cz/cs/o-ministerstvu/zakladni-informace/organizacni-struktura/sekce-05/odbor-25-strategie-danove-politikyspol/oddeleni-2501-strateg-a-analyz-dan-polit.
]Search in Google Scholar
[
Moravec, L., Hinke, J., Kaňka, S. (2018). Stanovení mezery DPH – případ České republiky (VAT Gap Estimation – Czech Republic Case Study). Politická ekonomie, 66(4), 450–472. DOI: 10.18267/j.polek.1212.
]Search in Google Scholar
[
Nerudová, D., Dobranschi, M. (2021). Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach. PLOS One, 14(1), article number e0211317. DOI: 10.1371/journal.pone.0211317.
]Search in Google Scholar
[
Orviská, M., Huňady, J. (2014). Selected Challenges of Tax Administration in the Context of Fiscal Consolidation in European Countries. In Proceedings of the 8th International Conference on Currency, Banking and International Finance: The Role of Financial Sector in Supporting the Economic Recovery of CEE Countries. Bratislava, Slovakia: Univ Econ Bratislava, Dept Bank & Int Finance, 287–301.
]Search in Google Scholar
[
Pavel, J., Vítek, L. (2015). Vyvolané náklady daňového systému v ČR (Evoked tax system costs). Politická ekonomie, 63(3), 317–330. DOI: 10.18267/j.polek.1005.
]Search in Google Scholar
[
Rabatinova, M. (2016). Vat evasion in Visegrad countries. In Proceedings of the 3rd International Multidisciplinary Scientific Conference on Social Sciences and Arts. Albena, Bulgaria: SGEM World Science, 685–693.
]Search in Google Scholar
[
Reckon LLP. (2009). Study to Quantify and Analyse the VAT Gap in the EU-25 Member States. [Report]. Available at http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_cooperation/combating_tax_fraud/reckon_report_sep2009.pdf.
]Search in Google Scholar
[
Schneider, F., Enste, D. H. (2000). Shadow Economies: Size, Causes, and Consequences. Journal of Economic Literature, 38(1), 77–114. DOI: 10.1257/jel.38.1.77.
]Search in Google Scholar
[
Šlahor, L., Barteková, M. (2015). Efficiency of VAT collection in the Slovak Republic. In Proceedings of the 1st International Conference European Fiscal Dialog 2015: Current Issues of Fiscal Policy. Prague, Czech Republic: NEWTON College Prague, 118–126.
]Search in Google Scholar
[
Stavjaňová, J. (2018). Odhady daňových úniků v České republice založené na analýze nezjištěné ekonomiky (Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed Economy). Politická ekonomie, 66(5), 569–587. DOI: 10.18267/j.polek.1214.
]Search in Google Scholar
[
Stavjaňová, J. (2014). Value added Tax Gap in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 62(6), 1427–1436. DOI: 10.11118/actaun201462061427.
]Search in Google Scholar
[
Supreme Audit Office of the Czech Republic. (2015). Správa daně z přidané hodnoty a dopady legislativních změn na příjmy státního rozpočtu: Informace z kontrolní akce č. 14/17. Available at https://www.nku.cz/scripts/rka/detail.asp?cisloakce=14/17&rok=0&sestava=0.
]Search in Google Scholar
[
Široký, J. (2008). Daňové teorie: s praktickou aplikací. 2. vydání (Tax theories: A practical quide, 2nd ed.). Prague, Czech Republic: C. H. Beck. ISBN 978-80-7400-005-8.
]Search in Google Scholar
[
Široký, J. (2013). Daně v Evropské unii. 6. vydání (Taxes in European Union, 6th ed.). Prague, Czech Republic: Linde. ISBN 978-80-7201-925-0.
]Search in Google Scholar
[
Van Der Hel-van Dijk, L., Griffioen, M. (2016). Tackling VAT-Fraud in Europe: A Complicated International Puzzle. Intertax, 44(4), 290–297.
]Search in Google Scholar
[
Vondrová, K., Kučera, M. (2015). Otázky Václava Moravce (Questions of Václav Moravec). In Martin Janeček, Director General, General Financial Directorate. Available at https://www.ceskatelevize.cz/ivysilani/1126672097-otazky-vaclava-moravce/2154110305109-06-otazky-vaclava-moravce-2-cast/obsah/421108-martin-janecek-generalni-reditel-gene-ralni-financni-reditelstvi.
]Search in Google Scholar
[
Zídková, H. (2012). Discussion of Methods for Estimating the Shadow Economy. Acta Oeconomica Pragensia, 20(6), 3–17.
]Search in Google Scholar
[
Zídková, H. (2014). Determiants of VAT Gap in EU. Prague Economic Papers, 23(4), 514–530.
]Search in Google Scholar
[
Zídková, H., Pavel, J. (2016). What Causes the VAT Gap? Ekonomický časopis, 64(9), 811–826.
]Search in Google Scholar
