VAT Gap Dependence and Fiscal Administration Measures

Tomaž Lešnik, Timotej Jagrič, Vita Jagrič


The paper examines the VAT gap estimated on the basis of VAT tax returns.
The assessment of tax gap dependence is examined based on macroeconomic
influences and the measures of the Slovenian fiscal administration. Regarding the
latter, the number of audits being performed and the effects of audit activity (tax
yield) have been considered. The results of the analysis support the thesis that
the tax gap is reduced in conditions of economic growth. The fiscal administration
measures showed the desired effect. An important factor lowering the gap was
proven to be the number of (VAT) audits. A similar impact on the tax gap, although
considerably smaller, was found to have effects of an audit. Audit planning might
be considered as guidance for fiscal policies to lower the tax gap.


tax gap, VAT, tax gap dependence

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