FACTOR ANALYSIS OF VALUE ADDED TAX COLLECTION IN THE RUSSIAN FEDERATION

ФАКТОРНЫЙ АНАЛИЗ СОБИРАЕМОСТИ НАЛОГА НА ДОБАВЛЕННУЮ СТОИМОСТЬ В РОССИЙСКОЙ ФЕДЕРАЦИИ

Ilya Sokolov

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: Today, a significant share of tax revenue in most countries comes from VAT. So, for example, according to data for 2017, for OECD countries the average share of VAT tax revenues is about 20-25%. This indicator is second only to insurance premiums and personal income tax (PIT). At the same time, there is a very heated discussion about how the VAT affects public welfare, especially in the context of switching from other forms of taxation.

Keywords: value added tax; factor analysis (search for similar items in EconPapers)
Pages: 58 pages
Date: 2021-01
New Economics Papers: this item is included in nep-acc, nep-cis and nep-pbe
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