The Analysis of the VAT gap

The dissertation thesis describes the methods of calculation of the VAT gap. VAT gap is the difference between the theoretical VAT liability in the whole economy and the accrued VAT receipts. It is expressed in relative terms to the theoretical VAT liability and it approximates the amount of the VAT evasion. The VAT gap in the Czech Republic in the years 2002 to 2010 ranges in average from 16 to 17 %. It is steadily increasing from 11 % to 26 % during the last 5 years of the relevant period. Furthermore, the thesis also analyses the determinants of the VAT gap in the EU member states in the years 2000 to 2006. The share of VAT on total tax revenues and the Tax quota were identified as main tax factors that reduce the VAT gap. On the other hand, the complexity of the VAT system, expressed by the number of VAT rates, the difference between them and the number of preliminary questions to the European Court of Justice, increases the VAT gap. Further significant factor influencing the VAT gap in the negative direction is the Corruption perception Index