| Abstract [eng] |
Tax Evasion: the Aspect of Value Added Tax 64 pages, 35 pictures, 9 tables, 87 references. The main purpose of this master thesis is analyzing tax avoidance in terms of value added tax. The work consists of three main parts: the analysis of scientific literature, the research methodology and research results, and conclusion and recommendations. Tax avoidance is the most intellectual violation of tax law, where taxpayers seek to reduce or avoid paying taxes through loopholes in the legislation. Tax avoidance generates less tax revenue for the state budget, which affects the efficiency of the state's functions and, at the same time, the well-being of the state and its citizens. Tax avoidance is researched from the aspect of view of value added tax. The value added tax gap results in significant tax loss due to tax avoidance. In order to research the value added tax avoidance, a comparative analysis of value added tax in the Baltic States and its determinants was performed. The regression analysis of the Baltic States was carried out and the dependence of the factors determining the value added tax gap was researched. Significant, less significant and insignificant factors are presented. Based on the research data analyzed, the aspects of value added tax avoidance are summarized, identifying the main problems and making recommendations. |
