Improving vat in oecd and russia... Showing the trend of a permanent increase in the average standard VAT rate in OECD countries from 1975 to 2017, and its size in most countries is 20 % or more....
Fiscal post-crisis evolutions in the eu... On the level of the European Union we noticed a clear tendency of growing the standard VAT quotas, corroborated with a narrowing of rate of profit and a tendency to reduce the tax on profit for personal incomes
The collection efficiency of the value added tax: theory and international evidence... Defining the collection efficiency of the VAT as the ratio of the VAT revenue to aggregate consumption divided by the standard VAT rate, we evaluate the evidence on VAT collection efficiency in a panel of 44 countries over 1970-99....
The collection efficiency of the value added tax: theory and international evidence... We evaluate the VAT collection efficiency (VAT revenue over the aggregate consumption divided by the standard VAT rate) in a panel of 44 countries over 1970-99....
