Quality of the Administration of Value-Added Tax in OECD countries and Russia

Alexander Knobel, Sergey Sinelnikov-Murylev and Ilya Sokolov

Working Papers from Gaidar Institute for Economic Policy

Abstract: This paper presents an analysis of the quality of VAT administration in OECD countries and Russia. Econometric analysis of the factors which influence the quality of VAT administration, demonstrate a positive effect of the level of institutional development on the efficiency of tax collection. However this tendency takes place only when there are no additional tax exemptions being implemented alongside the economic development where ex-emptions, in addition to causing a direct loss, complicate the taxation system and lower the quality of its administration

Keywords: administration efficiency; optimal taxation; VAT. (search for similar items in EconPapers)
JEL-codes: C23 C51 C53 H21 H23 (search for similar items in EconPapers)
Pages: 22 pages
Date: 2013, Revised 2013
New Economics Papers: this item is included in nep-acc, nep-cis, nep-cwa, nep-pub and nep-tra
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https://www.iep.ru/files/RePEc/gai/wpaper/0050Knobel.pdf Revised version, 2013 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:gai:wpaper:0050

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