Template-Type: ReDIF-Paper 1.0
Author-Name:  Alexander Knobel
Author-Name-First:  Alexander 
Author-Name-Last:  Knobel 
Author-Workplace-Name: Gaidar Institute for Economic Policy
Author-Name:  Sergey Sinelnikov-Murylev
Author-Name-First:  Sergey 
Author-Name-Last:  Sinelnikov-Murylev 
Author-Workplace-Name: Gaidar Institute for Economic Policy
Author-Name: Ilya Sokolov
Author-Name-First:  Ilya  
Author-Name-Last: Sokolov
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title:   Quality of the Administration of Value-Added Tax in OECD countries and Russia
Abstract: 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 ex-emptions, in addition to causing a direct loss, complicate the taxation system and lower the quality of its administration
Length:  22 pages
Creation-Date: 2013
Revision-Date:   2013
Classification-JEL: C23, C51, C53, H21, H23
Keywords:   administration efficiency, optimal taxation, VAT.
File-URL: https://www.iep.ru/files/RePEc/gai/wpaper/0050Knobel.pdf
File-Format: Application/pdf
File-Function: Revised version, 2013
Handle: RePEc:gai:wpaper:0050