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Quality of VAT administration in OECD countries and Russia

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Author Info

  • Knobel, Alexander

    ()
    (Gaidar Institute for Economic Policy (Gaidar Institute))

  • Sinelnikov-Murylev, Sergey

    ()
    (Gaidar Institute for Economic Policy (Gaidar Institute))

  • Sokolov, Iliya

    ()
    (Gaidar Institute for Economic Policy (Gaidar Institute))

Abstract

The paper compares VAT administration quality in OECD and Russia. Econometric analysis reveals positive influence of the level of institutional development on effectiveness of tax collection. However this effect is presented only if there are no additional tax privileges, which besides direct losses, complicate the tax design and decrease the quality of its administration, during the economic growth

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File URL: http://pe.cemi.rssi.ru/pe_2011_1_16-34.pdf
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Bibliographic Info

Article provided by Publishing House "SINERGIA PRESS" in its journal Applied Econometrics.

Volume (Year): 21 (2011)
Issue (Month): 1 ()
Pages: 16-34

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Handle: RePEc:ris:apltrx:0084

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Web page: http://appliedeconometrics.cemi.rssi.ru/

Related research

Keywords: administration efficiency; optimal taxation; VAT;

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  1. Alex Cukierman & Sebastian Edwards & Guido Tabellini, 1989. "Seigniorage and Political Instability," NBER Working Papers 3199, National Bureau of Economic Research, Inc.
  2. M. Shahe Emran & Joseph E. Stiglitz, 2002. "On Selective Indirect Tax Reform in Developing Countries," International Trade 0210003, EconWPA.
  3. Schneider, Friedrich, 2005. "Shadow economies around the world: what do we really know?," European Journal of Political Economy, Elsevier, vol. 21(3), pages 598-642, September.
  4. Kelly Edmiston & Richard M. Bird, 2006. "Taxing consumption in Jamaica," Community Affairs Research Working Paper 2006-01, Federal Reserve Bank of Kansas City.
  5. Joshua Aizenman & Yothin Jinjarak, 2008. "The collection efficiency of the Value Added Tax: Theory and international evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 17(3), pages 391-410.
  6. Glenn P. Jenkins & Chun-Yan Kuo & Keh-Nan Sun, 2003. "Taxation and Economic Development in Taiwan," American Journal of Economics and Sociology, Wiley Blackwell, vol. 62(4), pages 734-735, October.
  7. José A. Pagán & Gökçe Soydemir & José A. Tijerina-Guajardo, 2001. "The Evolution Of Vat Rates And Government Tax Revenue In Mexico," Contemporary Economic Policy, Western Economic Association International, vol. 19(4), pages 424-433, October.
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