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VAT Efficiency in Developing Countries of the European Union

Author

Listed:
  • Maria-Alexandra POPA

    ("George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu Mureș, 38 Gheorghe Marinescu Street, Târgu Mureș, 540139, Romania)

  • Alexandra BOTOȘ

    ("1 Decembrie 1918" University of Alba Iulia, 5 Gabriel Bethlen Street, Alba Iulia, 510009,Romania)

Abstract

Value added tax (VAT) is an important source of income for European Union countries. The developing countries of the European Union are encouraged to step up their efforts to comply with European legislation for the purpose of sustainable economic development. Knowing that these states are susceptible to corruption, this paper investigates the relationship between the efficiency of VAT collection, the VAT gap and the level of the corruption index in the developing countries of the European Union.

Suggested Citation

  • Maria-Alexandra POPA & Alexandra BOTOȘ, 2021. "VAT Efficiency in Developing Countries of the European Union," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, vol. 1, pages 41-48, December.
    • Handle: RePEc:pmu:oecono:v:1:y:2021:p:41-48
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    References listed on IDEAS

    as
    1. Georgia Babici & Ernesto Crivelli & Marina Marinkov, 2019. "Tax Administration Strength and Tax Efficiency in Emerging Europe: Lessons for Romania," International Economic Journal, Taylor & Francis Journals, vol. 33(4), pages 741-756, October.
    2. Anna Kowal & Grzegorz Przekota, 2021. "VAT Efficiency—A Discussion on the VAT System in the European Union," Sustainability, MDPI, vol. 13(9), pages 1-16, April.
    3. Ophias Kurauone & Yusheng Kong & Huaping Sun & Takuriramunashe Famba & Simbarashe Muzamhindo, 2021. "Tax evasion; public and political corruption and international trade: a global perspective," Journal of Financial Economic Policy, Emerald Group Publishing Limited, vol. 13(6), pages 698-729, May.
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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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