Quality of the Administration of Value-Added Tax in OECD countries and Russia
AbstractThis 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
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Bibliographic InfoPaper provided by Gaidar Institute for Economic Policy in its series Working Papers with number 0050.
Length: 22 pages
Date of creation: 2013
Date of revision: 2013
administration efficiency; optimal taxation; VAT.;
Find related papers by JEL classification:
- C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Longitudinal Data; Spatial Time Series
- 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
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-03-02 (Accounting & Auditing)
- NEP-ALL-2013-03-02 (All new papers)
- NEP-CIS-2013-03-02 (Confederation of Independent States)
- NEP-CWA-2013-03-02 (Central & Western Asia)
- NEP-PUB-2013-03-02 (Public Finance)
- NEP-TRA-2013-03-02 (Transition Economics)
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