What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)

Tyutyuryukov Vladimir

NISPAcee Journal of Public Administration and Policy, 2016, vol. 9, issue 2, 239-269

Abstract: While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes the tax benefits in use. However, the author believes that policymakers neglect the feedback mechanism, offered by the tax statistics – the signal function of the taxes. The author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. The paper further suggests the possible course of action for the policymakers.

Keywords: functions of taxes; signal function; VAT; tax harmonization; tax competition; import; export; domestic trade (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:njopap:v:9:y:2016:i:2:p:239-269:n:11

DOI: 10.1515/nispa-2016-0022

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