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Measuring Tax Administration Effectiveness and its Impact on Tax Revenue

Arindam Das-Gupta, Gemma Estrada () and Donghyun Park ()
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Arindam Das-Gupta: Goa Institute of Management

No DP-2016-17, Working Papers from Economic Research Institute for ASEAN and East Asia (ERIA)

Abstract: This paper proposes a method for constructing a tax administration measure of effectiveness or TAME, and describes its desirable properties. TAME was empirically constructed using data from external audits of value-added tax administrations of India’s state governments. TAME was used to quantitatively assess the impact of tax administration effectiveness on tax revenues. The impact was found to be both statistically significant and large. The causes of tax administration effectiveness in the poorly performing states were then identified. Finally, this paper suggests guidelines for constructing TAMEs for other jurisdictions and time periods.

Keywords: effectiveness; India; tame; tax administration; tax revenues; value-added tax (search for similar items in EconPapers)
JEL-codes: H21 H25 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-iue and nep-pub
Date: 2016-04
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