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 Reviewer 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 Zídková, Faculty of Finance and Accounting, Department of Public Finance
Reviewer name and affiliation:
Jana Tepperová, Faculty of Finance and Accounting, Department of Public Finance
THESIS CONTENT SUMMARY:
Author focuses on the determinants of the VAT gap in the EU. The thesis follows standard structure starting with the literature review and followed by methodology, analysis and results sections. Main part of the thesis consists of the cross-sectional regression analysis of the VAT gap in the EU for the years 2010 and 2018.
OBJECTIONS AND REMARKS:
The topic of the thesis is well chosen and related research is interesting. Structure of the thesis is logical. I appreciate that also the limitations of the research are mentioned in the separate chapters.
I am of the opinion that the discussion of the analysis and of the results should be more extensive.
The length of the thesis would allow for such extension, as the presented thesis is rather short. The text is often difficult to follow due to poor stylistics.
Page 2/2 QUESTIONS FOR THE DEFENCE:
How you decided which explanatory variables to include in your analysis?
What are your recommendations for the tax policy based on this analysis?
