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VALUE ADDED TAX COLLECTION: Identifying New Determinants
[Сбор Налога На Добавленную Стоимость: Определение Новых Детерминантов]

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  • Elisey Leonov, Ilya Sokolov

    (The Russian Presidential Academy of National Economy and Public Administration)

Abstract

The work is devoted to the factor analysis of the collection of value added tax. The article develops the ideas presented in the literature, testing the robustness of the previously obtained results, but already on a much broader set of data and proposing new determinants. For this, a database was formed for more than 80 countries on the time horizon from 1991 to 2018. According to the estimates obtained, the share of agriculture in the economy has become an important factor influencing tax revenues, as in earlier works. Increasing it by 1 p.p. contributes to the reduction of collection by 0.7 percentage points.

Suggested Citation

  • Elisey Leonov, Ilya Sokolov, 2020. "VALUE ADDED TAX COLLECTION: Identifying New Determinants [Сбор Налога На Добавленную Стоимость: Определение Новых Детерминантов]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 42-65, December.
    • Handle: RePEc:rnp:ecopol:s2054
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    References listed on IDEAS

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    1. 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.
    2. Joana Naritomi, 2019. "Consumers as Tax Auditors," American Economic Review, American Economic Association, vol. 109(9), pages 3031-3072, September.
    3. 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.
    4. 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.
    5. 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.
    6. Shlomo Yitzhaki, 1987. "On the Excess Burden of Tax Evasion," Public Finance Review, , vol. 15(2), pages 123-137, April.
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    Cited by:

    1. 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.
    2. 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.
    3. 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.

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