C67 - Input-Output ModelsReturn

The paper focuses on methods of quantification of VAT evasion. It describes the top-down methods using the National Accounts data for the calculation of the theoretical VAT liability. These methods first compute the theoretical VAT base in the whole economy. Then the base is multiplied by the weighted average VAT rate to get the theoretical VAT. The VAT gap is then obtained as the difference between the theoretical VAT liability and the accrued VAT revenues of the state budget. The first method described is based on the supply and use tables; the second method is a product of the calculation of a weighted average VAT rate by a model (WAR) performed by statistical offices. The third one is derived from the GDP as reported in the National Accounts. Finally, estimates of the VAT gap in the Czech Republic for 2006 to 2010 are compared and the differences in the methods discussed.

DEA (Data Envelopment Analysis) models are usually used to find the relative efficiency among homogenous units according to selected criteria (inputs and outputs). Homogenous units are the units (companies, institutions, states) that produce equivalent outputs via using the same inputs but with different intensity. As the number of inputs and outputs included in the model can be higher, the DEA models rank among the methods of multi-criteria decision-making. In this article we try to compare the not-for-profit hospitals that are situated in Vysocina Region in these towns: Jihlava, Havlickuv Brod, Trebic and Nove Mesto na Morave. In this article we compare only the Departments of Ophthalmology in the hospitals named above. All the criteria for the comparison were selected in cooperation with the Section of Health Care of the Vysocina Region which also has given all the data. This article describes results of DEA models and suggestions how to improve the efficiency of the departments.