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Quality of the Administration of Value-Added Tax in OECD countries and Russia

Author

Listed:
  • Alexander Knobel

    (Gaidar Institute for Economic Policy)

  • Sergey Sinelnikov-Murylev

    (Gaidar Institute for Economic Policy)

  • Ilya Sokolov

    (Gaidar Institute for Economic Policy)

Abstract

This paper presents an analysis of the quality of VAT administration in OECD countries and Russia. Econometric analysis of the factors which influence the quality of VAT administration, demonstrate a positive effect of the level of institutional development on the efficiency of tax collection. However this tendency takes place only when there are no additional tax exemptions being implemented alongside the economic development where ex-emptions, in addition to causing a direct loss, complicate the taxation system and lower the quality of its administration

Suggested Citation

  • Alexander Knobel & Sergey Sinelnikov-Murylev & Ilya Sokolov, 2013. "Quality of the Administration of Value-Added Tax in OECD countries and Russia," Working Papers 0050, Gaidar Institute for Economic Policy, revised 2013.
    • Handle: RePEc:gai:wpaper:0050
    as

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    File Function: Revised version, 2013
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    administration efficiency; optimal taxation; VAT.;
    All these keywords.

    JEL classification:

    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
    • C53 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Forecasting and Prediction Models; Simulation Methods
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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