Przeglądaj według tematu "Tax gap"
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Measuring the sectoral VAT gap in Bulgaria: estimates and its drivers
(2026-01)The goal of this paper is to estimate the level and provide a sectoral decomposition of the VAT gap in Bulgaria based on the unique dataset provided by the National Revenue Agency in Bulgaria (NRA). We focus on the output ... -
Evaluation of the underreporting of income across households in Bulgaria: extending the Pissarides-Weber approach
(2026-01)We estimate the personal income tax (PIT) gap in Bulgaria using the Pissarides and Weber (1989) methodology (“traces of true income” approach), which compares the relationship between food expenditure and income of ...
