Determinants of the VAT Compliance Gap in the European Union: The Role of Shadow Economy and Fiscal Pressure
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DOI: https://doi.org/10.2478/picbe-2026-0096 | Journal eISSN: 2558-9652
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
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© 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.