Concepedia

Vat Collection Efficiency

VAT Collection Efficiency is a fiscal performance metric that quantifies the ratio of actual value-added tax revenue collected to the theoretical tax liability under a Reverse Charge Mechanism, reflecting the effectiveness of tax administration in minimizing leakage and ensuring compliance.

17

Publications

614

Citations

39

Authors

23

Institutions

Publications per year

2017–2026

12

Parents

Publications

17

Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru

Matthieu Bellon, Era Dabla‐Norris, Frederico Lima · Journal of Public Economics · 2022 · 165 citations · Full text

, , +15

A NEW METHOD FOR APPLYING VAT TO FINANCIAL SERVICES

Julio López Laborda, Guillermo Peña · National Tax Journal · 2018 · 55 citations · Full text

, , +9

The VAT in practice: equity, enforcement, and complexity

Giulia Mascagni, Roel Dom, Fabrizio Santoro et al. · International Tax and Public Finance · 2022 · 51 citations · Full text

, , +9

Avoiding the Value Added Tax

Luiz De Mello · Public Finance Review · 2008 · 41 citations

, , +16

The customer is king: Evidence on VAT compliance in Tanzania

Odd‐Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee et al. · World Development · 2020 · 38 citations · Full text

, , +17

1–5 of 17

Authors

39

  1. PK
    Pooja Karnane

    International Monetary Fund, United States

    2 publications · 23 citations

    2

    h-index

  2. DP
    Dimitrios Papaoikonomou

    ATEbank (Greece), Greece

    2 publications · 41 citations

    2

    h-index

  3. SC
    Serhan Cevik

    International Monetary Fund, United States

    2 publications · 23 citations

    2

    h-index

  4. GH
    George Hondroyiannis

    Harokopio University of Athens, Greece

    2 publications · 41 citations

    2

    h-index

  5. FL
    Frederico Lima

    International Monetary Fund, United States

    2 publications · 195 citations

    2

    h-index

1–5 of 39

Institutions

23

  1. International Monetary Fund

    Washington D.C., United States

    4 h-index

    21 publications

    985 citations

  2. Organisation de Coopération et de Développement Economiques

    Paris, France

    2 h-index

    2 publications

    56 citations

  3. International Centre for Tax and Development

    Brighton, United Kingdom

    2 h-index

    4 publications

    191 citations

  4. Ministero dell'Economia e delle Finanze

    Rome, Italy

    1 h-index

    1 publications

    13 citations

  5. University of Exeter

    Exeter, United Kingdom

    1 h-index

    1 publications

    13 citations

  6. Universidade de Vigo

    Vigo, Spain

    1 h-index

    1 publications

    13 citations

  7. Harokopio University of Athens

    Athens, Greece

    1 h-index

    1 publications

    28 citations

  8. Monash University

    Melbourne, Australia

    1 h-index

    2 publications

    60 citations

1–8 of 23

Venues

  1. International Tax and Public Finance

    2 publications · 84 citations

    2

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 57 citations

    2

    h-index

  3. Applied Economics

    1 publications · 30 citations

    1

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 1 publications · 15 citations

    1

    h-index

  5. Journal of Economic Studies

    JES · 1 publications · 13 citations

    1

    h-index

1–5