Search Results - subject:"C-efficiency ratio"

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

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 … ratio is highly affected by the effectiveness of tax administrators. …

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

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

Structural transformation and tax efficiency

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

Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting the value-added tax (VAT). The analysis is based on...

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