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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, Publishing House "SINERGIA PRESS", vol. 21(1), pages 16-34.
  • Handle: RePEc:ris:apltrx:0084
    as

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    File URL: http://pe.cemi.rssi.ru/pe_2011_1_16-34.pdf
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    References listed on IDEAS

    as
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    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. Cukierman, Alex & Edwards, Sebastian & Tabellini, Guido, 1992. "Seigniorage and Political Instability," American Economic Review, American Economic Association, vol. 82(3), pages 537-555, June.
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    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    administration efficiency; optimal taxation; VAT;

    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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