Quality of VAT administration in OECD countries and Russia

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

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Year of publication:	2011
Authors:	Knobel, Alexander ; Sinelnikov-Murylev, Sergey ; Sokolov, Iliya
Published in:	Applied Econometrics. - Publishing House "SINERGIA PRESS". - Vol. 21.2011, 1, p. 16-34
Publisher:	Publishing House "SINERGIA PRESS"
Subject:	administration efficiency \| optimal taxation \| VAT

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Extent:	application/pdf
Type of publication:	Article
Language:	Russian
Classification:	C23 - Models with Panel Data ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009275460