The determinants of vat revenue efficiency: recent evidence from Greece

Athanasios Tagkalakis

No 181, Working Papers from Bank of Greece

Abstract: This paper examines the relationship between VAT revenue and economic activity in Greece by estimating the relationship between tax revenue efficiency and real GDP growth rate. We find a positive and significant relationship between these variables, and show that the responsiveness of tax revenue efficiency to economic activity fluctuations has increased in the recent years. Tax efficiency is affected by changes in the ability to curb tax evasion.

Keywords: VAT; GDP; tax evasion; Greece. (search for similar items in EconPapers)
JEL-codes: C32 E32 H20 O52 (search for similar items in EconPapers)
Pages: 16
Date: 2014-05
New Economics Papers: this item is included in nep-eec, nep-iue, nep-mac and nep-pbe
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Citations: View citations in EconPapers (9)

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