VAT Efficiency in Developing Countries of the European Union

Maria-Alexandra Popa () and Alexandra Botoș ()
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Maria-Alexandra Popa: "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu Mureș, 38 Gheorghe Marinescu Street, Târgu Mureș, 540139, Romania
Alexandra Botoș: "1 Decembrie 1918" University of Alba Iulia, 5 Gabriel Bethlen Street, Alba Iulia, 510009,Romania

Acta Marisiensis. Series Oeconomica, 2021, vol. 1, 41-48

Abstract: Value added tax (VAT) is an important source of income for European Union countries. The developing countries of the European Union are encouraged to step up their efforts to comply with European legislation for the purpose of sustainable economic development. Knowing that these states are susceptible to corruption, this paper investigates the relationship between the efficiency of VAT collection, the VAT gap and the level of the corruption index in the developing countries of the European Union.

Keywords: gap; tax efficiency; value added tax; developing countries; European Union (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pmu:oecono:v:1:y:2021:p:41-48

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