This report summarizes the methodology and findings of a preliminary study to estimate the Value-Added Tax (VAT) reporting gap in Bulgaria in 2019. The VAT reporting gap is defined as the difference between the amount of VAT that is actually owed by taxpayers and the amount that they declare on their tax returns. The VAT gap is commonly estimated using a “top-down” approach, based largely on national accounts data. While top-down estimation methodologies...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2023/10/08
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Рабочие документы
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186969
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1
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2024/01/12
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Disclosed
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Bottom-Up Estimation of the VAT Reporting Gap in Bulgaria
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