id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ejge-9940	Hasíková, Iva; Hasíková, Iva	Exploring determinants of VAT gaps using structural equation models: a MIMIC approach	2024	17	.pdf	application/pdf	6740	370	48	Exploring determinants of VAT gaps using structural equation models: a MIMIC approach Iva Hasíková 1,* 1 Mendel University, Czechia *Correspondence: xhasikov@mendelu.cz Keywords: VAT gap; determinants of VAT gap; efficiency of VAT collection; MIMIC model; structural equation model JEL classification: C39 ; C51 ; H26 1. Introduction Value-added tax (VAT) is one of the most significant sources of tax revenue in most European countries.	cache/ejge-9940.pdf	txt/ejge-9940.txt