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The determinants of vat revenue efficiency: recent evidence from Greece

Author

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  • Athanasios O. Tagkalakis

    () (Bank of Greece)

Abstract

This paper examines the relationship between VAT revenue and economic activity in Greece by estimating the relationship between tax revenue efficiency and real GDP growth rate. We find a positive and significant relationship between these variables, and show that the responsiveness of tax revenue efficiency to economic activity fluctuations has increased in the recent years. Tax efficiency is affected by changes in the ability to curb tax evasion.

Suggested Citation

  • Athanasios O. Tagkalakis, 2014. "The determinants of vat revenue efficiency: recent evidence from Greece," Working Papers 181, Bank of Greece.
  • Handle: RePEc:bog:wpaper:181
    as

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    File URL: http://www.bankofgreece.gr/BogEkdoseis/Paper2014181.pdf
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    References listed on IDEAS

    as
    1. Tagkalakis, Athanasios O., 2013. "Audits and tax offenders: Recent evidence from Greece," Economics Letters, Elsevier, vol. 118(3), pages 519-522.
    2. John Brondolo, 2009. "Collecting Taxes During an Economic Crisis; Challenges and Policy Options," IMF Staff Position Notes 2009/17, International Monetary Fund.
    3. Tigran Poghosyan, 2011. "Assessing the Variability of Tax Elasticities in Lithuania," IMF Working Papers 11/270, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    VAT; GDP; tax evasion; Greece.;

    JEL classification:

    • C32 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes; State Space Models
    • E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O52 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Europe

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