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Quality of VAT administration in OECD countries and Russia

Author

Listed:
  • 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

Suggested Citation

  • Knobel, Alexander & Sinelnikov-Murylev, Sergey & Sokolov, Iliya, 2011. "Quality of VAT administration in OECD countries and Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 21(1), pages 16-34.
    • Handle: RePEc:ris:apltrx:0084
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    References listed on IDEAS

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    Cited by:

    1. Elisey Leonov, Ilya Sokolov, 2020. "VALUE ADDED TAX COLLECTION: Identifying New Determinants [Сбор Налога На Добавленную Стоимость: Определение Новых Детерминантов]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 42-65, December.

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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
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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