Tax arrears and VAT revenue performance: Recent evidence from Greece

Athanasios Tagkalakis

Economics Bulletin, 2014, vol. 34, issue 2, 1141-1155

Abstract: Using regional data on VAT revenue collection over the period 2006-2011, we find that an increase in VAT-related tax arrears and uncollected (VAT related) fines reduce tax compliance and consequently result in lower VAT revenue. These findings are very important at the current juncture for Greece because they show that improvements in tax revenue administration and tax enforcement mechanisms can deter tax evasion, increase tax revenues and contribute to the on-going fiscal consolidation effort.

Keywords: taxation; VAT; arrears; compliance. (search for similar items in EconPapers)
JEL-codes: E6 H2 (search for similar items in EconPapers)
Date: 2014-06-01
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