The Determinants of Vat Revenue Efficiency: Recent Evidence from Greece

17 Pages Posted: 18 Aug 2022

Date Written: May 1, 2014

Abstract

This paper examines the relationship between VAT revenue and economic activity in Greece by estimating the relationship between tax revenue efficiency and real GDP growth rate. We find a positive and significant relationship between these variables, and show that the responsiveness of tax revenue efficiency to economic activity fluctuations has increased in the recent years. Tax efficiency is affected by changes in the ability to curb tax evasion.

Keywords: VAT; GDP; tax evasion; Greece

JEL Classification: C32; E32; H20; O52

Suggested Citation

Tagkalakis, Athanasios, The Determinants of Vat Revenue Efficiency: Recent Evidence from Greece (May 1, 2014). Bank of Greece Working Paper No. 181, Available at SSRN: https://ssrn.com/abstract=4184614 or http://dx.doi.org/10.2139/ssrn.4184614

Athanasios Tagkalakis (Contact Author)

Bank of Greece ( email )

21 E. Venizelos Avenue
GR 102 50 Athens
Greece

University of Patras

Patra
Greece

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
96
Abstract Views
493
Rank
586,588
PlumX Metrics