VALUE ADDED TAX COLLECTION: Identifying New Determinants

СБОР НАЛОГА НА ДОБАВЛЕННУЮ СТОИМОСТЬ: Определение новых детерминантов

Ilya Sokolov

Ekonomicheskaya Politika / Economic Policy, 2020, vol. 6, 42–65

Abstract: The work is devoted to the factor analysis of the collection of value added tax. The article develops the ideas presented in the literature, testing the robustness of the previously obtained results, but already on a much broader set of data and proposing new determinants. For this, a database was formed for more than 80 countries on the time horizon from 1991 to 2018. According to the estimates obtained, the share of agriculture in the economy has become an important factor influencing tax revenues, as in earlier works. Increasing it by 1 p.p. contributes to the reduction of collection by 0.7 percentage points.

Keywords: VAT collection; tax evasion; electronic declaration; collection factors; digital tax administration systems. (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (3)

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