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Lapinskas, Arunas; Makhova, Larisa; Haikin, Mark; Troyanskaya, Marija; Mutalimov, Verdi
Journal of policy modeling, 05/2023, Letnik: 45, Številka: 3Journal Article
The research aimed to analyze the influence of the standard VAT rate and the number of existing rates on the efficiency of VAT collection in the old and new member states of the European Union. The Student's t-test was applied to assess the significance of the model coefficients. P-values< 0.05 provide evidence that the parameter under test is significant. The study's conclusion is that a tax system containing a small number of reduced VAT rates and one relatively low standard rate of this tax is a system that will be less exposed to danger from unscrupulous entities practicing tax fraud.
