A basic tool to assess tax administration strength in emerging Europe

Ernesto Crivelli ()

Economics of Transition and Institutional Change, 2019, vol. 27, issue 2, 425-446

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.

Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://doi.org/10.1111/ecot.12204

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:ectrin:v:27:y:2019:i:2:p:425-446

Access Statistics for this article

More articles in Economics of Transition and Institutional Change from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery ().