The paper presents an analysis of international and domestic practices of VAT administration in OECD countries and in Russia, according to the results of which there were identified major constraints and factors affecting the quality of VAT administration. Assessment was made in terms of...

The paper presents an analysis of international and domestic practices of VAT administration in OECD countries and in Russia, according to the results of which there were identified major constraints and factors affecting the quality of VAT administration. Assessment was made in terms of...

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....