Quality of VAT administration in OECD countries and Russia

Alexander Knobel, Sergey Sinelnikov-Murylev and Ilya Sokolov

Applied Econometrics, 2011, vol. 21, issue 1, 16-34

Abstract: The paper compares VAT administration quality in OECD and Russia. Econometric analysis reveals positive influence of the level of institutional development on effectiveness of tax collection. However this effect is presented only if there are no additional tax privileges, which besides direct losses, complicate the tax design and decrease the quality of its administration, during the economic growth

Keywords: administration efficiency; optimal taxation; VAT (search for similar items in EconPapers)
JEL-codes: C23 H25 H26 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ris:apltrx:0084

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