IDEAS home Printed from https://ideas.repec.org/p/rnp/wpaper/s21116.html
   My bibliography  Save this paper

Factor Analysis Of Value Added Tax Collection In The Russian Federation
[Факторный Анализ Собираемости Налога На Добавленную Стоимость В Российской Федерации]

Author

Abstract

Today, a significant share of tax revenue in most countries comes from VAT. So, for example, according to data for 2017, for OECD countries the average share of VAT tax revenues is about 20-25%. This indicator is second only to insurance premiums and personal income tax (PIT). At the same time, there is a very heated discussion about how the VAT affects public welfare, especially in the context of switching from other forms of taxation.

Suggested Citation

  • Sokolov Ilya, 2021. "Factor Analysis Of Value Added Tax Collection In The Russian Federation [Факторный Анализ Собираемости Налога На Добавленную Стоимость В Российской Федерации]," Working Papers s21116, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:s21116
    as

    Download full text from publisher

    File URL: https://repec.ranepa.ru/rnp/wpaper/s21116.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    value added tax; factor analysis;

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:rnp:wpaper:s21116. 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.

    We have no bibliographic references for this item. You can help adding them by using 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.

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