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Indicator of the efficiency of value added tax and income tax collection in Ecuador

José Ramírez () and Paul Carrillo Maldonado

Revista CEPAL, 2020

Abstract: This paper outlines a methodology to measure the efficiency of revenue collection by tax administrations. The proposed methodology is aimed in particular at developing countries that do not have enough disaggregated information to measure tax gaps (registration, filing, veracity and payment) using traditional methods. The proposed indices are based on estimations of the structural balances of public finances, and rises in the indices can be interpreted as a comprehensive narrowing of tax gaps. The methodology is applied to Ecuador’s value added tax (VAT) and income tax, producing results that show that a more efficient tax administration leads to revenue growth.

Keywords: IMPUESTO A LA RENTA; IMPUESTO AL VALOR AGREGADO; RECAUDACION DE IMPUESTOS; EVASION TRIBUTARIA; ADMINISTRACION FISCAL; EVALUACION; INCOME TAX; VALUE ADDED TAX; TAX COLLECTION; TAX EVASION; TAX ADMINISTRATION; EVALUATION (search for similar items in EconPapers)
JEL-codes: H21 H26 H83 (search for similar items in EconPapers)
Date: 2020-08-31
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