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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. Kelly D. Edmiston & Richard M. Bird, 2007. "Taxing Consumption in Jamaica," Public Finance Review, , vol. 35(1), pages 26-56, January.
  2. Joshua Aizenman & Yothin Jinjarak, 2005. "The Collection Efficiency of the Value Added Tax: Theory and International Evidence," NBER Working Papers 11539, National Bureau of Economic Research, Inc.
  3. Cukierman, Alex & Edwards, Sebastian & Tabellini, Guido, 1992. "Seigniorage and Political Instability," American Economic Review, American Economic Association, vol. 82(3), pages 537-55, June.
  4. Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.
  5. 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.
  6. 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.
  7. Friedrich Schneider, 2004. "Shadow Economies around the World: What do we really know?," IAW Discussion Papers 16, Institut für Angewandte Wirtschaftsforschung (IAW).
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