VALUE ADDED TAX COLLECTION: Identifying New Determinants
[Сбор Налога На Добавленную Стоимость: Определение Новых Детерминантов]
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2016.
"Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries,"
Economica, London School of Economics and Political Science, vol. 83(330), pages 219-246, April.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," NBER Working Papers 15218, National Bureau of Economic Research, Inc.
- Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup & Saez, Emmanuel, 2016. "Why can modern governments tax so much? An agency model of firms as fiscal intermediaries," LSE Research Online Documents on Economics 66114, London School of Economics and Political Science, LSE Library.
- Serhan Cevik & Jan Gottschalk & Eric Hutton & Laura Jaramillo & Pooja Karnane & Mousse Sow, 2019.
"Structural transformation and tax efficiency,"
International Finance, Wiley Blackwell, vol. 22(3), pages 341-379, December.
- Mr. Serhan Cevik & Jan Gottschalk & Mr. Eric Hutton & Laura Jaramillo & Pooja Karnane & Moussé Sow, 2019. "Structural Transformation and Tax Efficiency," IMF Working Papers 2019/030, International Monetary Fund.
- Joana Naritomi, 2019.
"Consumers as Tax Auditors,"
American Economic Review, American Economic Association, vol. 109(9), pages 3031-3072, September.
- Naritomi, Joana, 2018. "Consumers as Tax Auditors," CEPR Discussion Papers 13276, C.E.P.R. Discussion Papers.
- Naritomi, Joana, 2019. "Consumers as tax auditors," LSE Research Online Documents on Economics 101538, London School of Economics and Political Science, LSE Library.
- Knobel, Alexander & Sinelnikov-Murylev, Sergey & Sokolov, Iliya, 2011. "Quality of VAT administration in OECD countries and Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 21(1), pages 16-34.
- Henrik Jacobsen Kleven & Martin B. Knudsen & Claus Thustrup Kreiner & Søren Pedersen & Emmanuel Saez, 2011. "Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark," Econometrica, Econometric Society, vol. 79(3), pages 651-692, May.
- Shlomo Yitzhaki, 1987. "On the Excess Burden of Tax Evasion," Public Finance Review, , vol. 15(2), pages 123-137, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- I. A. Sokolov & S. G. Belev & O. V. Suchkova, 2021. "How to Ensure Fiscal Sustainability in Russia," Studies on Russian Economic Development, Springer, vol. 32(4), pages 383-390, July.
- Sergey G. Sinelnikov-Murylev & Nikolay S. Milogolov & Sergey G. Belev, 2022. "Налоговая Политика В Условиях Санкций," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 42-51, September.
- Sergey G. Sinelnikov-Murylev & Nikolay S. Milogolov & Sergey G. Belev, 2022. "Tax Policy under Sanctions [Налоговая Политика В Условиях Санкций]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 42-51, September.
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.- Arun Advani, 2022.
"Who does and doesn't pay taxes?,"
Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
- Advani, Arun, 2020. "Who does and doesn’t pay taxes?," The Warwick Economics Research Paper Series (TWERPS) 1321, University of Warwick, Department of Economics.
- Advani, Arun, 2020. "Who does and doesn’t pay taxes?," CAGE Online Working Paper Series 530, Competitive Advantage in the Global Economy (CAGE).
- Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021.
"How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium,"
Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
- Jan-Emmanuel De Neve & Clement Imbert & Maarten Luts & Johannes Spinnewijn & Teodora Tsankova, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," CEP Discussion Papers dp1621, Centre for Economic Performance, LSE.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 106265, London School of Economics and Political Science, LSE Library.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn , Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," Other publications TiSEM b20f188f-8142-484a-bb21-f, Tilburg University, School of Economics and Management.
- Spinnewijn, Johannes & De Neve, Jan-Emmanuel & Imbert, Clément & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CEPR Discussion Papers 13733, C.E.P.R. Discussion Papers.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CAGE Online Working Paper Series 458, Competitive Advantage in the Global Economy (CAGE).
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 102725, London School of Economics and Political Science, LSE Library.
- De Neve, Jan-Emmanuel & Imbert Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1252, University of Warwick, Department of Economics.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1194, University of Warwick, Department of Economics.
- Annabelle Doerr & Sarah Necker, 2021.
"Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 185-216, November.
- Doerr, Annabelle & Necker, Sarah, 2021. "Collaborative tax evasion in the provision of services to consumers: A field experiment," ZEW Discussion Papers 21-024, ZEW - Leibniz Centre for European Economic Research.
- Pierre Bachas & Matthew Fisher-Post & Anders Jensen & Gabriel Zucman, 2022.
"Globalization and Factor Income Taxation,"
Working Papers
halshs-03693211, HAL.
- Bachas,Pierre Jean & Fisher-Post,Matthew & Jensen,Anders & Zucman,Gabriel, 2022. "Globalization and Factor Income Taxation," Policy Research Working Paper Series 9973, The World Bank.
- Pierre Bachas & Matthew Fisher-Post & Anders Jensen & Gabriel Zucman, 2022. "Globalization and Factor Income Taxation," PSE Working Papers halshs-03693211, HAL.
- Pierre Bachas & Matthew Fisher-Post & Anders Jensen & Gabriel Zucman, 2022. "Globalization and Factor Income Taxation," World Inequality Lab Working Papers halshs-03693211, HAL.
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014.
"The hidden costs of tax evasion: collaborative tax evasion in markets for expert services,"
Economics Working Papers
ECO2014/01, European University Institute.
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014. "The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services," Working Papers 2014-01, Faculty of Economics and Statistics, Universität Innsbruck.
- Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015. "The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services," IZA Discussion Papers 9085, Institute of Labor Economics (IZA).
- Todd Kumler & Eric Verhoogen & Judith Frías, 2020.
"Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico,"
The Review of Economics and Statistics, MIT Press, vol. 102(5), pages 881-896, December.
- Verhoogen, Eric & , & Kumler, Todd, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," CEPR Discussion Papers 9622, C.E.P.R. Discussion Papers.
- Todd Kumler & Eric Verhoogen & Judith A. Frías, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," NBER Working Papers 19385, National Bureau of Economic Research, Inc.
- Kumler, Todd J. & Verhoogen, Eric & Frias, Judith A., 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," IZA Discussion Papers 7591, Institute of Labor Economics (IZA).
- Lilith Burgstaller & Annabelle Doerr & Sarah Necker, 2023. "Do Household Tax Credits Increase the Demand for Legally Provided Services?," CESifo Working Paper Series 10211, CESifo.
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023.
"Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
- Marcelo L. Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2017. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," NBER Working Papers 23631, National Bureau of Economic Research, Inc.
- Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019. "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers) 19-12, Instituto de EconomÃa - IECON.
- Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers 0254, CEDLAS, Universidad Nacional de La Plata.
- Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2022.
"The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile,"
NBER Working Papers
30114, National Bureau of Economic Research, Inc.
- Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, José & Zucman, Gabriel, 2022. "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," CEPR Discussion Papers 17347, C.E.P.R. Discussion Papers.
- Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2023. "The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile," CESifo Working Paper Series 10462, CESifo.
- Joana Naritomi, 2019.
"Consumers as Tax Auditors,"
American Economic Review, American Economic Association, vol. 109(9), pages 3031-3072, September.
- Naritomi, Joana, 2018. "Consumers as Tax Auditors," CEPR Discussion Papers 13276, C.E.P.R. Discussion Papers.
- Naritomi, Joana, 2019. "Consumers as tax auditors," LSE Research Online Documents on Economics 101538, London School of Economics and Political Science, LSE Library.
- Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021.
"Clearing the bar: Improving tax compliance for small firms through target setting,"
Journal of International Economics, Elsevier, vol. 130(C).
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, in: NBER International Seminar on Macroeconomics 2020, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Al-Karablieh, Yazan & Koumanakos, Evangelos, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," CEPR Discussion Papers 15215, C.E.P.R. Discussion Papers.
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
- M. Martin Boyer & Philippe d'Astous, 2023. "Tax compliance and firm response to electronic sales monitoring," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1430-1468, November.
- Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2023.
"Does going cashless make you tax-rich? Evidence from India’s demonetization experiment,"
Journal of Public Economics, Elsevier, vol. 224(C).
- Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," The Warwick Economics Research Paper Series (TWERPS) 1393, University of Warwick, Department of Economics.
- Satadru Das & Lucie Gadenne & Tushar Nandi & Ross Warwick, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," Working Papers 943, Queen Mary University of London, School of Economics and Finance.
- Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," CEPR Discussion Papers 16891, C.E.P.R. Discussion Papers.
- Das, S & Gadenne, L & Nandi, T & Warwick, R, 2022. "Does going cashless make you tax-rich? Evidence from India’s demonetization experiment," CAGE Online Working Paper Series 605, Competitive Advantage in the Global Economy (CAGE).
- Sutirtha Bagchi & Libor Dušek, 2021. "Third-party Reporting and Tax Collections: Evidence from the Introduction of Withholding of the State Personal Income Tax," Villanova School of Business Department of Economics and Statistics Working Paper Series 50, Villanova School of Business Department of Economics and Statistics.
- Irene Di Marzio & Sauro Mocetti & Enrico Rubolino, 2024. "The market externalities of tax evasion," Temi di discussione (Economic working papers) 1467, Bank of Italy, Economic Research and International Relations Area.
- Antinyan, Armenak & Asatryan, Zareh, 2019.
"Nudging for tax compliance: A meta-analysis,"
ZEW Discussion Papers
19-055, ZEW - Leibniz Centre for European Economic Research.
- Armenak Antinyan & Zareh Asatryan, 2020. "Nudging for Tax Compliance: A Meta-Analysis," CESifo Working Paper Series 8500, CESifo.
- Antinyan, Armenak & Asatryan, Zareh, 2024. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 24-054, ZEW - Leibniz Centre for European Economic Research.
- Enea Baselgia, 2025. "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," CESifo Working Paper Series 11615, CESifo.
- Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang, 2024. "Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1342-1387, October.
- Chalendard,Cyril Romain & Duhaut,Alice & Fernandes,Ana Margarida & Mattoo,Aaditya & Raballand,Gael J. R. F. & Rijkers,Bob, 2020.
"Does Better Information Curb Customs Fraud?,"
Policy Research Working Paper Series
9254, The World Bank.
- Cyril Chalendard & Alice Duhaut & Ana Margarida Fernandes & Aaditya Mattoo & Gael Raballand & Bob Rijkers, 2020. "Does Better Information Curb Customs Fraud?," CESifo Working Paper Series 8371, CESifo.
More about this item
Keywords
VAT collection; tax evasion; electronic declaration; collection factors; digital tax administration systems.;All these keywords.
Statistics
Access and download statisticsCorrections
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:rnp:ecopol:s2054. 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: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.