Methods for identifying and assessing the tax gap (VAT gap) in the process of collecting value added tax

Abstract

This article provides a comprehensive analysis of the theoretical and methodological foundations for identifying and assessing the value added tax gap (VAT gap) in the VAT collection process. The study examines the economic nature of the VAT gap and offers a comparative evaluation of the top-down and bottom-up assessment approaches. Drawing on international experience, the role of tax administration quality, digital technologies, and risk-based control mechanisms in reducing the VAT gap is assessed. An adaptive approach to measuring the VAT gap under the conditions of the tax system of Uzbekistan is proposed, and its significance for enhancing fiscal efficiency is substantiated.