Search Results - subject:"C-efficiency"

What drives the performance of value-added tax? : investigating the effectiveness of tax administration in Serbia

Cakić, Milica Ristić; Đurović Todorović, Jadranka; … - In: Ekonomske teme 61 (2023) 4, pp. 477-496

and services should be subject to a uniform value-added tax (VAT). If compliance is impeccable, the c-efficiency of VAT in … regarding administrative components that affect the c-efficiency ratio through careful observation and data collection. The … study assured that tax administration significantly affects the performance of VAT. The outcome variable, the c-efficiency …

Persistent link: https://www.econbiz.de/10014530290

Revenue performance assessment of Indian GST

Mukherjee, Sacchidananda - 2023

Persistent link: https://www.econbiz.de/10014314643

The C-inefficiency of the EU-VAT and what can be done about it

Cnossen, Sijbren - In: International tax and public finance 29 (2022) 1, pp. 215-236

Persistent link: https://www.econbiz.de/10012817707

Albania : technical assisstance report : tax policy reform options for the MTRS

Internationaler Währungsfonds - 2022

Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest...

Persistent link: https://www.econbiz.de/10013168976

Modernizing the European VAT

Cnossen, Sijbren - 2020

The harmonized European value-added tax (VAT) is anything but a modern consumption tax that taxes all goods and services at a uniform rate. As exemplified by an analysis of the Dutch version, some 60% of the base is exempted, that is, not taxed on output but on inputs. This has serious...

Persistent link: https://www.econbiz.de/10012214190

Modernizing the European VAT

Cnossen, Sijbren - 2020

Persistent link: https://www.econbiz.de/10012213147

Structural transformation and tax efficiency

Cevik, Serhan; Gottschalk, Jan; Hutton, Eric; Jaramillo … - 2019

the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency …

Persistent link: https://www.econbiz.de/10012009286

Improving performance of VAT system in developing EU countries : estimating the determinants of the ratio c-efficiency in the period 1997-2017

Đorđević, Marina; Đurović Todorović, Jadranka; … - In: Facta Universitatis / University of Niš : the … 16 (2019) 3, pp. 239-254

Persistent link: https://www.econbiz.de/10012224734

The value added tax and growth : design matters

Acosta Ormaechea, Santiago Leonardo Enrique; Morozumi, … - 2019

is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly … rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency …

Persistent link: https://www.econbiz.de/10012021799

Experience of digitalisation of value added tax in the Sverdlovsk Region of Russia

Karpova, Olʹga Michajlovna; Mayburov, Igor A. - In: International journal of economic policy in emerging … 16 (2022) 2/3/4, pp. 158-175

Persistent link: https://www.econbiz.de/10014308110