Have a personal or library account? Click to login
What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data) Cover

What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)

Open Access
|Dec 2016

Abstract

While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes the tax benefits in use. However, the author believes that policymakers neglect the feedback mechanism, offered by the tax statistics – the signal function of the taxes. The author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. The paper further suggests the possible course of action for the policymakers.

Language: English
Page range: 239 - 269
Published on: Dec 30, 2016
Published by: NISPAcee
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2016 Vladimir Tyutyuryukov, published by NISPAcee
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.