В статье представлено исследование качества администрирования НДС в странах ОЭСР и России. На основании эконометрического анализа факторов, влияющих на...

In recent years there has been a constant discussion of the need to reform value added tax and this discussion has become increasingly relevant with the development of a long-term strategy for socio-economic development. Whereas some have proposed that the rate of VAT should be reduced, more...

This paper presents an analysis of the quality of VAT administration in OECD countries and Russia. Econometric analysis of the factors which influence the quality of VAT administration, demonstrate a positive effect of the level of institutional development on the efficiency of tax collection....