Skip to main content
Have a personal or library account? Click to login
Determinants of the VAT Compliance Gap in the European Union: The Role of Shadow Economy and Fiscal Pressure Cover

Determinants of the VAT Compliance Gap in the European Union: The Role of Shadow Economy and Fiscal Pressure

Proceedings of the International Conference on Business Excellence
Volume 20 (2026): Issue 1 (July 2026)
By: ,  ,  ,   and    
Open Access
|Jul 2026
Authors

Authors

Bianca-Maria BAIAS

baiasbianca22@stud.ase.ro

Bucharest University of Economic Studies, Bucharest, Romania

Alexandra-Elena DUMITRESCU

dumitrescuelena23@stud.ase.ro

Bucharest University of Economic Studies, Bucharest, Romania

Georgiana-Daniela ONICEANU

oniceanugeorgiana23@stud.ase.ro

Bucharest University of Economic Studies, Bucharest, Romania

Adriana AnaMaria DAVIDESCU

adriana.alexandru@csie.ase.ro

Bucharest University of Economic Studies, Bucharest, Romania

Eduard Mihai MANTA

eduard.manta@csie.ase.ro

Bucharest University of Economic Studies, Bucharest, Romania
DOI: https://doi.org/10.2478/picbe-2026-0096 | Journal eISSN: 2558-9652
Journal RSS Feed
Language: English
Page range: 1256 - 1275
Published on: Jul 20, 2026
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
VAT compliance gap,
shadow economy,
panel data,
European Union,
standard VAT rates
Related subjects:
Business and economics,
Political economics,
Political economics, other,
Business management,
Business management, other,
Industrial chemistry,
Energy harvesting and conversion

© 2026 Bianca-Maria BAIAS, Alexandra-Elena DUMITRESCU, Georgiana-Daniela ONICEANU, Adriana AnaMaria DAVIDESCU, Eduard Mihai MANTA, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 20 (2026): Issue 1 (July 2026)
Previous article
Next article