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ejge-7803	doi.org	https://doi.org/10.17979/ejge.2021.10.2.7803
ejge-7803	doi.org	https://doi.org/10.17979/ejge.2021.10.2.7803
ejge-7803	en.wikipedia.org	https://en.wikipedia.org/wiki/correlation_and_dependence
ejge-7803	en.wikipedia.org	https://en.wikipedia.org/wiki/ranking
ejge-7803	en.wikipedia.org	https://en.wikipedia.org/wiki/variable_(mathematics)#applied_statistics
ejge-7803	en.wikipedia.org	https://en.wikipedia.org/wiki/monotonic_function
ejge-7803	doi.org	https://doi.org/10.2139/ssrn.1443279
ejge-7803	www.ibfd.org	https://www.ibfd.org/ibfd-products/journal-articles/internationalvat-monitor/collections/ivm/html/ivm_2014_04_e2_3.html
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report2019_en.pdf
ejge-7803	doi.org	https://doi.org/10.2139/ssrn.1443279
ejge-7803	www.ibfd.org	https://www.ibfd.org/ibfd-products/journal-articles/international-vat-monitor/collections/ivm/html/ivm_2014_04_e2_3.html
ejge-7803	www.ibfd.org	https://www.ibfd.org/ibfd-products/journal-articles/international-vat-monitor/collections/ivm/html/ivm_2014_04_e2_3.html
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2019_en.pdf
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2019_en.pdf
ejge-7803	doi.org	https://doi.org/10.17979/ejge.2019.8.2.5478
ejge-7803	cpb.nl	https://cpb.nl/sites/default/files/publicaties/download/bijz90.pdf
ejge-7803	papers.ssrn.com	https://papers.ssrn.com/sol3/papers.cfm?abstract_id
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/con
ejge-7803	op.europa.eu	https://op.europa.eu/en/publication-detail/-/publication/f62d669b-503f-41b7-b3b3a77e87df81be/language-en
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/com_
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/tgpg_report_en.pdf
ejge-7803	eurlex.europa.eu	https://eurlex.europa.eu/legal-content/en/txt/html/?uri=celex:52017pc0569&from=cs
ejge-7803	ec.europa.eu	https://ec.europa.eu
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat
ejge-7803	eur-lex.europa.eu	https://eur-lex.europa.eu/legalcontent/en/txt/html/?uri=celex:32006l0112&from=cs
ejge-7803	doi.org	https://doi.org/10.17979/ejge.2019.8.2.5478
ejge-7803	cpb.nl	https://cpb.nl/sites/default/files/publicaties/download/bijz90.pdf
ejge-7803	papers.ssrn.com	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3485788
ejge-7803	papers.ssrn.com	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3485788
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/consultations/tax/future_vat/sec%282010%291455_en.pdf
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/consultations/tax/future_vat/sec%282010%291455_en.pdf
ejge-7803	op.europa.eu	https://op.europa.eu/en/publication-detail/-/publication/f62d669b-503f-41b7-b3b3-a77e87df81be/language-en
ejge-7803	op.europa.eu	https://op.europa.eu/en/publication-detail/-/publication/f62d669b-503f-41b7-b3b3-a77e87df81be/language-en
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/com_2016_148_en.pdf
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/com_2016_148_en.pdf
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/tgpg_report_en.pdf
ejge-7803	eur-lex.europa.eu	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:52017pc0569&from=cs
ejge-7803	eur-lex.europa.eu	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:52017pc0569&from=cs
ejge-7803	ec.europa.eu	https://ec.europa.eu/transparency/regdoc/rep/10102/2017/en/swd-2017-325-f1-en-main-part-1.pdf
ejge-7803	ec.europa.eu	https://ec.europa.eu/transparency/regdoc/rep/10102/2017/en/swd-2017-325-f1-en-main-part-1.pdf
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf
ejge-7803	eur-lex.europa.eu	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:32006l0112&from=cs
ejge-7803	eur-lex.europa.eu	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:32006l0112&from=cs
ejge-7803	ec.europa.eu	https://ec.europa.eu/eurostat/cache/metadata/en/ext_go_agg_esms.htm
ejge-7803	doi.org	https://doi.org/10.1007/s10657-009-9135-5
ejge-7803	www.ntanet.org	https://www.ntanet.org
ejge-7803	core.ac.uk	https://core.ac.uk/download/pdf/80792379.pdf
ejge-7803	www.oecdilibrary.org	https://www.oecdilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2aen
ejge-7803	www.oecd.org	https://www.oecd.org/tax/administration/taxadministration-23077727.htm
ejge-7803	doi.org	https://doi.org
ejge-7803	ssrn.com	https://ssrn.com/abstract=2813160
ejge-7803	dx.doi.org	http://dx.doi.org/10.2139/ssrn.2813160
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs
ejge-7803	doi.org	https://doi.org/10.13140
ejge-7803	dx.doi.org	http://dx.doi.org
ejge-7803	ec.europa.eu	https://ec.europa.eu/eurostat/cache/metadata/en/ext_go_agg_esms.htm
ejge-7803	doi.org	https://doi.org/10.1007/s10657-009-9135-5
ejge-7803	www.ntanet.org	https://www.ntanet.org/ntj/59/4/ntj-v59n04p861-87-vat-fraud-evasion-what.html
ejge-7803	www.ntanet.org	https://www.ntanet.org/ntj/59/4/ntj-v59n04p861-87-vat-fraud-evasion-what.html
ejge-7803	core.ac.uk	https://core.ac.uk/download/pdf/80792379.pdf
ejge-7803	www.oecd-ilibrary.org	https://www.oecd-ilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2a-en
ejge-7803	www.oecd-ilibrary.org	https://www.oecd-ilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2a-en
ejge-7803	www.oecd-ilibrary.org	https://www.oecd-ilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2a-en
ejge-7803	www.oecd.org	https://www.oecd.org/tax/administration/tax-administration-23077727.htm
ejge-7803	www.oecd.org	https://www.oecd.org/tax/administration/tax-administration-23077727.htm
ejge-7803	doi.org	https://doi.org/10.1257/aer.20130393
ejge-7803	doi.org	https://doi.org/10.1257/aer.20130393
ejge-7803	ssrn.com	https://ssrn.com/abstract=2813160
ejge-7803	dx.doi.org	https://dx.doi.org/10.2139/ssrn.2813160
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2020_en.pdf
ejge-7803	ec.europa.eu	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2020_en.pdf
ejge-7803	doi.org	https://doi.org/10.13140/rg.2.2.13802.44482
ejge-7803	doi.org	https://doi.org/10.13140/rg.2.2.13802.44482
ejge-7803	dx.doi.org	http://dx.doi.org/10.5089/9781557750129.071
ejge-7803	dx.doi.org	http://dx.doi.org/10.5089/9781557750129.071
ejge-7803	circabc.europa.eu	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20%20first%20step%20-%20issues%20to%20be%20examined.pdf
ejge-7803	www.inderscience.com	https://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ijepee#96641
ejge-7803	doi.org	https://doi.org/10.17573/cepar.2020.2.06
ejge-7803	doi.org	https://doi.org/10.11118/actaun
ejge-7803	circabc.europa.eu	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0-c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20-%20first%20step%20-%20issues%20to%20be%20examined.pdf
ejge-7803	circabc.europa.eu	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0-c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20-%20first%20step%20-%20issues%20to%20be%20examined.pdf
ejge-7803	circabc.europa.eu	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0-c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20-%20first%20step%20-%20issues%20to%20be%20examined.pdf
ejge-7803	www.inderscience.com	https://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ijepee#96641
ejge-7803	doi.org	https://doi.org/10.17573/cepar.2020.2.06
ejge-7803	doi.org	https://doi.org/10.11118/actaun201967030883
ejge-7803	doi.org	https://doi.org/10.11118/actaun201967030883