VAT Efficiency in Developing Countries of the European Union-Reference-Cited by-同舟云学术

VAT Efficiency in Developing Countries of the European Union

Published:2021-06-01 Issue:1 Volume:15 Page:41-48
ISSN:2668-3989
Container-title:Acta Marisiensis. Seria Oeconomica
language:en
Short-container-title:

Author:

Popa Maria-Alexandra¹²,Botoş Alexandra²

Affiliation:

1. “George Emil Palade” University of Medicine, Pharmacy, Sciences and Technology of Târgu Mureș , 38 Gheorghe Marinescu Street , Târgu Mureș , , Romania

2. “1 Decembrie 1918” University of Alba Iulia , 5 Gabriel Bethlen Street , Alba Iulia , , Romania

Abstract

Abstract Value added tax (VAT) is an important source of income for European Union countries. The developing countries of the European Union are encouraged to step up their efforts to comply with European legislation for the purpose of sustainable economic development. Knowing that these states are susceptible to corruption, this paper investigates the relationship between the efficiency of VAT collection, the VAT gap and the level of the corruption index in the developing countries of the European Union.

Publisher

Walter de Gruyter GmbH

Link

https://www.sciendo.com/pdf/10.2478/amso-2021-0004

Reference17 articles.

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3. Borselli, F. (2011). Organised VAT Fraud: Features, Magnitude, Policy Perspectives. Quest. Econ. Finanza. Bank Italy Econ. Res. Int. Relat. Area, 106.10.2139/ssrn.2023080

4. European Commission. (2010). Green Paper. on the Future of VAT Towards a Simpler, More Robust and Efficient VAT System; European Commission: Brussels, Belgium.

5. Cnossen, S. (2021). The C-inefficiency of the EU-VAT and what can be done about it. Int Tax Public Finance https://doi.org/10.1007/s10797-021-09683-010.1007/s10797-021-09683-0

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