比荷卢三国增值税效率评价

Oditor Pub Date : 2023-01-01 DOI:10.5937/oditor2301071i
Milica Inđić, V. Mirović, Branimir Kalaš, Miloš Đaković
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引用次数: 0

摘要

增值税的相关性体现在产生大量收入和抑制逃税上。本研究旨在评估比荷卢三国(比利时、荷兰和卢森堡)在2011-2020年期间的税收收入和增值税征收效率。年。实证研究结果表明,被调查国家的增值税平均效率为59.84%。其中效率最高的是卢森堡,最低的是比利时。面板回归结果显示,所观察国家的经济增长、最终消费、政府支出和增值税收入对增值税效率有正向影响。同时,失业率和通货膨胀等变量以及增值税标准税率对增值税收入的效率产生了负面影响。所得的实证结果可以为各国经济决策者从增值税的角度分析和调整税收政策提供帮助。
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Evaluation of VAT efficiency in Benelux countries
The relevance of value added tax is reflected in the generation of a significant amount of revenue and the suppression of tax evasion. The purpose of the research is aimed at assessing collected revenues and measuring the efficiency of VAT revenue collection in the Benelux countries (Belgium, the Netherlands and Luxembourg) for the period 2011-2020. years. Empirical research results indicate that the average VAT efficiency was 59.84% in the observed countries. where the highest degree of efficiency was recorded in Luxembourg, and the lowest value in Belgium. Panel regression results show that economic growth, final consumption, government expenditures and VAT revenues have a positive effect on VAT efficiency in the observed countries. At the same time, variables such as unemployment and inflation, as well as the standard VAT rate, have a negative effect on the efficiency of VAT revenue. The obtained empirical findings can be of help to economic policy makers in the analyzed countries when profiling and adjusting tax policy from the point of view of value added tax.
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12 weeks
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