Качество администрирования налога на добавленную стоимость в странах ОЭСР и России (Quality of VAT Administration in OECD Countries and Russia)

19 Pages Posted: 2 Nov 2012

See all articles by Alexander Knobel

Alexander Knobel

Gaidar Institute for Economic Policy; Russian Presidential Academy and Public Administration (RANEPA) - Institute of Applied Economic Studies

Sergei Germanovich Sinelnikov-Murylev

Russian Foreign Trade Academy; Gaidar Institute for Economic Policy; Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Department of Economics

Ilya Sokolov

Gaidar Institute for Economic Policy; Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Moscow Campus

Date Written: February 25, 2011

Abstract

В статье представлено исследование качества администрирования НДС в странах ОЭСР и России. На основании эконометрического анализа факторов, влияющих на качество администрирования НДС, установлено положительное влияние уровня ин-ституционального развития на эффективность взимания налога. Однако эта тен-денция имеет место, если одновременно с экономическим развитием не вводятся дополнительные налоговые льготы, которые, помимо прямых потерь, усложняют технику налогообложения и снижают качество его администрирования.

The paper compares VAT administration quality in OECD and Russia. Econometric analysis reveals positive influence of the level of institutional development on effectiveness of tax collection. However this effect is presented only if there are no additional tax privileges, which besides direct losses, complicate the tax design and decrease the quality of its administration, during the economic growth

Note: Downloadable document is in Russian.

Keywords: VAT, tax administration, Russian economy, OECD

JEL Classification: C23, H25, H26

Suggested Citation

Knobel, Alexander and Sinelnikov-Murylev, Sergei Germanovich and Sokolov, Ilya, Качество администрирования налога на добавленную стоимость в странах ОЭСР и России (Quality of VAT Administration in OECD Countries and Russia) (February 25, 2011). Available at SSRN: https://ssrn.com/abstract=2169871 or http://dx.doi.org/10.2139/ssrn.2169871

Alexander Knobel

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Russian Presidential Academy and Public Administration (RANEPA) - Institute of Applied Economic Studies ( email )

Vernadsky Ave. 82
Moscow, 119571
Russia

Sergei Germanovich Sinelnikov-Murylev

Russian Foreign Trade Academy ( email )

4а Pudovkin str., Russia, Moscow, 119285
Moscow
Russia
+7 (499) 143-1235 (Phone)
+7 (499) 783-0263 (Fax)

Gaidar Institute for Economic Policy ( email )

5 Gazetny lane
Moscow, 125009
Russia
+7 (495) 629-4713 (Phone)

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Department of Economics ( email )

Russia

Ilya Sokolov (Contact Author)

Gaidar Institute for Economic Policy ( email )

Gazetny pereulok, 3-5
Moscow, 125993
Russia

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Moscow Campus ( email )

Moscow
Russia

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