IDEAS home Printed from https://ideas.repec.org/a/nwe/eajour/y2024i4p701-721.html
   My bibliography  Save this article

The Results of the Fiscal Control Activity in the Member States of the European Union in the field of VAT

Author

Listed:
  • Genifera Banica

    (University of Craiova)

  • Maria Dana Banica

    (University of Craiova)

Abstract

The article presents an analysis of the influence that the results of the control activity obtained by the Member States had on the value-added tax. An important part of the work is dedicated to the activity of international fiscal control due to international cooperation resulting from cross-border economic activities. Analyzing the budgetary control activity carried out by the 28 member states of the European Union during 6 consecutive years, a series of similarities and differences can be noted both in terms of the implementation method and the results obtained. Among the financial obligations taxpayers owe, the proposed econometric analysis focuses on the value-added tax. Thus, to carry out the econometric analysis, we used the dependent variable: VAT related to fiscal revenues, and as an independent variable: additional VAT established, as a result of fiscal control, against the total of additional budgetary obligations resulting from fiscal control activity. The result indicates a statistically valid linear regression model, whereby a percentage increase in the value-added tax established by the tax control activity leads to a 0.14% increase in the total tax revenues collected.

Suggested Citation

  • Genifera Banica & Maria Dana Banica, 2024. "The Results of the Fiscal Control Activity in the Member States of the European Union in the field of VAT," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 701-721, December.
  • Handle: RePEc:nwe:eajour:y:2024:i:4:p:701-721
    as

    Download full text from publisher

    File URL: https://www.unwe.bg/doi/eajournal/2024.4/EA.2024.4.01.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Robin Boadway & Motohiro Sato, 2000. "The Optimality of Punishing Only the Innocent: The Case of Tax Evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 641-664, December.
    2. Letizia S. Di Mauro & Alessandro Pluchino & Alessio E. Biondo, 2019. "Tax evasion as a contagion game: evidences from an agent-based model," The European Physical Journal B: Condensed Matter and Complex Systems, Springer;EDP Sciences, vol. 92(5), pages 1-12, May.
    3. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
    4. Christos Kotsogiannis & Konstantinos Serfes, 2016. "Optimal performance reward, tax compliance and enforcement," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 4(2), pages 325-345, October.
    5. Johannes Lorenz, 2019. "Population dynamics of tax avoidance with crowding effects," Journal of Evolutionary Economics, Springer, vol. 29(2), pages 581-609, April.
    6. Madina Serikova & Lyazzat Sembiyeva & Kuralay Balginova & Gulzhan Alina & Aliya Shakharova & Anar Kurmanalina, 2020. "Tax revenues estimation and forecast for state tax audit," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2419-2435, March.
    7. Kasper, Matthias & Alm, James, 2022. "Audits, audit effectiveness, and post-audit tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 87-102.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lancee, Bora & Rossel, Lucia & Kasper, Matthias, 2023. "When the agency wants too much: Experimental evidence on unfair audits and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 406-442.
    2. James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023. "Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance," Economies, MDPI, vol. 11(9), pages 1-22, September.
    3. Kasper, Matthias & Rablen, Matthew D., 2023. "Tax compliance after an audit: Higher or lower?," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 157-171.
    4. Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
    5. Kotsogiannis, Christos & Salvadori, Luca & Karangwa, John & Mukamana, Theonille, 2024. "Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data," Journal of Development Economics, Elsevier, vol. 170(C).
    6. Ferrara, Giancarlo & Bucci, Valeria & Campagna, Arianna, 2023. "Audit, presumptive taxation and efficiency: An integrated approach for tax compliance analysis," Economic Systems, Elsevier, vol. 47(3).
    7. Christiansen, Tobias Gabel, 2024. "Dynamic effects of tax audits and the role of intentions," Journal of Public Economics, Elsevier, vol. 234(C).
    8. Ganserer, Angelika, 2021. "Non-compliance with temporary agency work regulations: Initial evidence from Germany," ZEW Discussion Papers 21-057, ZEW - Leibniz Centre for European Economic Research.
    9. Dossè Mawussi Djahini‐Afawoubo, 2024. "Understanding tax payment behaviour in the West African Economic and Monetary Union: The role of perceived detection capacity and honesty," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(2), pages 795-823, March.
    10. Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021. "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, vol. 86(C).
    11. James Alm & James C. Cox & Vjollca Sadiraj, 2020. "Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 819-833, April.
    12. James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
    13. Cécile Bazart & Michael Pickhardt, 2009. "Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence," Working Papers 09-01, LAMETA, Universtiy of Montpellier, revised Jun 2009.
    14. C. Yiwei Zhang & Jeffrey Hemmeter & Judd B. Kessler & Robert D. Metcalfe & Robert Weathers, 2023. "Nudging Timely Wage Reporting: Field Experimental Evidence from the U.S. Supplemental Security Income Program," Management Science, INFORMS, vol. 69(3), pages 1341-1353, March.
    15. Philippe De Donder & Humberto Llavador & Stefan Penczynski & John E. Roemer & Roberto Vélez, 2021. "A game-theoretic analysis of childhood vaccination behavior: Nash versus Kant," Economics Working Papers 1808, Department of Economics and Business, Universitat Pompeu Fabra.
    16. Sanjit Dhami & Narges Hajimoladarvish, 2020. "Mental Accounting, Loss Aversion, and Tax Evasion: Theory and Evidence," CESifo Working Paper Series 8606, CESifo.
    17. Hartmann, Andre J. & Gangl, Katharina & Kasper, Matthias & Kirchler, Erich & Kocher, Martin G. & Mueller, Martin & Sonntag, Axel, 2022. "The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria," Journal of Economic Psychology, Elsevier, vol. 93(C).
    18. Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022. "Media negativity bias and tax compliance: experimental evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1160-1212, October.
    19. Alm James & Barreto Raul A., 2024. "Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth," The B.E. Journal of Macroeconomics, De Gruyter, vol. 24(1), pages 439-487, January.
    20. Jordi Caballé & Judith Panadés, 2005. "Cost Uncertainty and Taxpayer Compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 239-263, May.

    More about this item

    Keywords

    fiscal inspection; additional tax obligations; government performance; TVA;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nwe:eajour:y:2024:i:4:p:701-721. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vanya Lazarova (email available below). General contact details of provider: https://edirc.repec.org/data/unweebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.