Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach

• Danuse Nerudova ,

  Contributed equally to this work with: Danuse Nerudova, Marian Dobranschi

  Roles Data curation, Funding acquisition, Investigation, Project administration, Supervision, Validation, Visualization, Writing – review & editing

  Affiliation Mendel University of Brno, Faculty of Business and Economics, Department of Accounting and Taxation, Brno, Czech Republic

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• Marian Dobranschi

  Contributed equally to this work with: Danuse Nerudova, Marian Dobranschi

  Roles Conceptualization, Data curation, Formal analysis, Investigation, Methodology, Software, Validation, Writing – original draft, Writing – review & editing

  * E-mail: marian.dobranschi@mendelu.cz

  Affiliation Mendel University of Brno, Faculty of Business and Economics, Department of Accounting and Taxation, Brno, Czech Republic

  http://orcid.org/0000-0002-5642-0341

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