Knobel, Alexander; Sinelnikov-Murylev, Sergey; Sokolov, … - In: Applied Econometrics 21 (2011) 1, pp. 16-34
The paper compares VAT administration quality in OECD and Russia. Econometric analysis reveals positive influence of the level of institutional development on effectiveness of tax collection. However this effect is presented only if there are no additional tax privileges, which besides direct...