Download This PaperThe 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: 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
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