Quality of the Administration of Value-Added Tax in OECD Countries and Russia
22 Pages Posted: 20 Jan 2013
Date Written: January 19, 2013
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. However this tendency takes place only when there are no additional tax exemptions being implemented alongside the economic development where exemptions, in addition to causing a direct loss, complicate the taxation system and lower the quality of its administration.
Keywords: administration efficiency, optimal taxation, VAT
JEL Classification: C23, C51, C53, H21, H23
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