Kelm, Robert. “Determinants of the VAT Gap in EU Member States from 2000 to 2016”. Central European Journal of Economic Modelling and Econometrics 14, no. 4 (November 18, 2022): 351–379. Accessed February 27, 2026. https://wydawnictwo.pan.pl/index.php/cejeme/article/view/73.