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Acta Marisiensis. Seria Oeconomica |
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2021 no 1
VAT Efficiency in Developing Countries of the European Union
Maria-Alexandra POPA, Alexandra BOTOȘ
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.
DOI: https://doi.org/10.2478/amso-2021-0004
Pages: 41-48
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