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This paper presents an energy management strategy for secondary energy sources and their optimization in the context of the tax gap on mineral oils represented by the tax gap on petrol and diesel. Energy companies face drastic economic and environmental challenges; therefore, this area necessarily requires the setting up of transparent economic instruments and, of course, production. The tax gap in VAT collection represents the gap between how much the state could potentially collect from VAT in accordance with the law and how much VAT really comes into the state coffers. The loss of tax revenues is caused by unpaid and undeclared tax liability. The Estimation of the Gap on Corporate Tax in Slovakia is a pilot project of the International Monetary Fund (IMF) in cooperation with the Institute for Financial Policy (IFP). The results present the estimation of the tax gap within a two-year delay. It is necessary to consider the estimation of the tax gap in the last two years as preliminary due to possible revisions of the national accounts data. Estimations of the tax gap from 2010 to 2017 indicate a decreasing trend. The significant part of the tax gap decrease can be observed from 2014. The main factor, which determines this decrease, is the improving condition of the Slovak economy. From the point of view of the tax gap, the volume of losses is decreasing and the volume of profit, from which the tax is paid, is increasing.

Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel