University of Economics, Prague
Faculty of Finance and Accounting Study programme “Finance and Accounting”
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M a s t e r T h e s i s E v a l u a t i o n Supervisor form
Student name: Ocumuş Kübra
Title of the thesis: Analysis of VAT gap in the EU
Year of the defence: 2021 Supervisor name
and affiliation:
Hana Zídkova, Faculty of Finance and Accounting, Department of Public Finance
Reviewer name and affiliation:
Jana Tepperova, Faculty of Finance and Accounting, Department of Public Finance
THESIS CONTENT SUMMARY:
The thesis is focused on VAT gap in the EU. It summarises the literature on this topic especially the papers and studies on the factors influencing the VAT gap. In the analytical part, the cross-sectional regression analysis is performed finding the statistically significant explanatory variables for VAT gap in the EU member states in the years 2010 and 2018.
OBJECTIONS AND REMARKS:
The topic of the thesis is very interesting and important but rather difficult for Kubra. I had to consult with her quite extensively during her work and comment on her text plus correct the wording in more extent than usually. Moreover, after inserting the thesis into the plagiarism software, a greater match with existing documents was found than is allowed. Therefore, Kubra had to change the wording, especially in the theoretical parts of the thesis. In the analytical part of the work she performed a regression analysis, which I evaluate very positively.
Page 2/2 QUESTIONS FOR THE DEFENCE:
Are there any other explanatory variables which you would include in your analysis should you have more data available?
Why is calculating and analysing the development of VAT gap important for european tax policy makers?
