Käibemaks on üsna harilik maks. Ka probleemid, mis selle maksuga kaasas käivad, ei erine muredest, millega teised maksud silmitsi peavad seisma. Üks selline murekoht on, et maksu laekub vähem kui peaks. Käibemaksu maksuauk on erinevus loodetud ja tegelikult laekuva käibemaksu vahel. See ei tähenda pelgalt maksulaekumise erinevust maksupettuse ja maksudest kõrvalehiilimise tõttu, vaid hõlmab ka käibemaksu, mis on kaotsi läinud pankrottide, maksu administreerimise vigade ja maksude optimeerimise tõttu.
The tax gap is defined as the difference between expected revenues and the actually collected. The tax gap is biggest in VAT. VAT is a tax revenue in the budget, and it is often the largest share of tax revenues. Due to the problematic measurement of the VAT gap, it is also hard to analyze its determinants.
Tax loopholes are described as mechanisms that allow firms to exploit borderline situations between legal tax avoidance and illegal tax evasion. They arise from gaps and inconsistencies in the tax system, which can be used by taxpayers to minimize their fiscal obligations without formally violating the law. From the perspective of public finance, tax loopholes are often seen as problematic because they can reduce government revenue and distort the intended functioning of the tax system.
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