Search Results - subject:"VAT efficiency"

Methods of measurement and benchmarking of VAT gap in the European Union

Trandafir, Adina - In: Economics, management and financial markets 11 (2016) 1, pp. 361-369

Persistent link: https://www.econbiz.de/10011813960

Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina

Antic, Dinka - In: Financial Theory and Practice 38 (2014) 3, pp. 303-335

indicators for VAT efficiency analysis, developed by IMF, OECD and EU, we find a deterioration of the components of the policy … close to theoretically ideal concept, cannot on its own produce a high level of VAT efficiency and performance. …

Persistent link: https://www.econbiz.de/10011140063

Assessment of Tax Reform Results in Russia: Comparative Analysis

Alexeev, Michael; Conrad, Robert - Gaidar Institute for Economic Policy - 2009

This article addresses the issue of tax reform outcome in Russia. It also provides comparative analysis.

Persistent link: https://www.econbiz.de/10010595439