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A basic tool to assess tax administration strength in emerging Europe

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  • Ernesto Crivelli

Abstract

Large tax compliance gaps, together with the need to generate additional tax revenue have put a premium on tax administration reform in emerging Europe. The key features of an efficient tax administration are well established, but an objective assessment of the relative strengths and weaknesses of tax administrations have been lacking. This paper proposes a simple index of tax administration strength, based on objective indicators reflecting key organizational and operational aspects of revenue administrations relative to international best practice. A diagnostic test is then conducted to assess the performance of the proposed index in its ability to predict variations in tax collection efficiency in emerging Europe.

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  • Ernesto Crivelli, 2019. "A basic tool to assess tax administration strength in emerging Europe," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 27(2), pages 425-446, February.
    • Handle: RePEc:wly:ectrin:v:27:y:2019:i:2:p:425-446
    DOI: 10.1111/ecot.12204
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    References listed on IDEAS

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    1. Michael Keen, 2013. "The Anatomy of the Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 423-446, June.
    2. Ms. Maureen Kidd & William Joseph Crandall, 2010. "Revenue Administration: A Toolkit for Implementing a Revenue Authority," IMF Technical Notes and Manuals 2010/008, International Monetary Fund.
    3. Auerbach, Alan J., 1985. "The theory of excess burden and optimal taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 2, pages 61-127, Elsevier.
    4. Ernesto Crivelli & Ruud De Mooij & Michael Keen, 2016. "Base Erosion, Profit Shifting and Developing Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 268-301, September.
    5. Maureen Kidd & William Joseph Crandall, 2010. "Revenue Administration; A Toolkit for Implementing a Revenue Authority," IMF Technical Notes and Manuals 10/08, International Monetary Fund.
    6. Maureen Kidd, 2010. "Revenue Administration; Functionally Organized Tax Administration," IMF Technical Notes and Manuals 10/10, International Monetary Fund.
    7. Mr. Graham Harrison & Russell Krelove, 2005. "VAT Refunds: A Review of Country Experience," IMF Working Papers 2005/218, International Monetary Fund.
    8. Ms. Maureen Kidd, 2010. "Revenue Administration: Functionally Organized Tax Administration," IMF Technical Notes and Manuals 2010/010, International Monetary Fund.
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    Cited by:

    1. Milosavljević, Miloš & Radovanović, Sandro & Delibašić, Boris, 2023. "What drives the performance of tax administrations? Evidence from selected european countries," Economic Modelling, Elsevier, vol. 121(C).
    2. Sloboda, Matúš & Pavlovský, Patrik & Sičáková-Beblavá, Emília, 2024. "Simplify and Deter: Nudging waste collection fee debtors," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 111(C).

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