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The VAT in practice: equity, enforcement, and complexity | International Tax and Public Finance
Poland's VAT Gap may widen to above 14.5% in 2020 - CASE - Center for Social and Economic Research
Value-added-tax rate increases: A comparative study using difference-in- difference with an ARIMA modeling approach | Humanities and Social Sciences Communications
Luka w VAT w Polsce może wzrosnąć do 14,5% w 2020 r. - CASE - Center for Social and Economic Research
Full article: The Effects of the Value-Added Tax on Revenue and Inequality
Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report TAXUD/2015/CC/131
Page 25 - Indonesia Taxation Quarterly Report (Q1-2019)
PDF) The impact of domestic factors and spillover effects on EU countries VAT gap
VAT Gap - European Commission
VAT Gap - European Commission
Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru - ScienceDirect
Consumption Tax Policies | Consumption Taxes | Tax Foundation
PDF) Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report
Republic of Poland: 2017 Article IV Consultation—Press Release; Staff Report; and Statement by the Executive Director for Republic of Poland in: IMF Staff Country Reports Volume 2017 Issue 220 (2017)
ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC. - Document - Gale Academic OneFile
European Union value added tax - Wikipedia
VAT Gap - Value-Added Tax Expansion and Labor Tax Cuts
Before We Close Tax Gaps, We Have to Understand Them | by CASE | Medium
Republic of Poland in: IMF Staff Country Reports Volume 2018 Issue 357 (2018 )
PDF) The impact of domestic factors and spillover effects on EU countries VAT gap
Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report TAXUD/2015/CC/131