The determinants of vat revenue efficiency: recent evidence from Greece

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.

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Year of publication:	2014-05
Authors:	Tagkalakis, Athanasios O.
Institutions:	Bank of Greece
Subject:	VAT \| GDP \| tax evasion \| Greece

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Notes:	Number 181 1 pages long
Classification:	C32 - Time-Series Models ; E32 - Business Fluctuations; Cycles ; H20 - Taxation, Subsidies, and Revenue. General ; O52 - Europe
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010855051