Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109925
Authors: 
Finardi, Savina
Vančurová, Alena
Year of Publication: 
2014
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 9 [Year:] 2014 [Issue:] 2 [Pages:] 66-78
Abstract: 
The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated by means of database data from national accounts; the database is internationally comparable. The authors built on indexes that monitor production and intermediate consumption in monitored economies and which are similar to the Czech Republic in some aspects – this concerns Slovakia, Sweden and Austria. Based on these calculations, real tax bases of people with incomes from an independent activity were set. The result of our paper is a total tax gap in the Czech Republic in 2011 and it is CZK 4,6bn – it is such a gross estimation of uncollected collection into public budgets for 2011.
Subjects: 
Tax Gap
Personal Income Tax
National Accounts
Czech Republic
JEL: 
H26
Persistent Identifier of the first edition: 
Document Type: 
Article

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