We use cookies on this website to give you a better user experience. By continuing to browse the site, you are agreeing to our use of cookies. Learn more

Measuring Tax Administration Effectiveness and its Impact on Tax Revenue

Measuring Tax Administration Effectiveness and its Impact on Tax Revenue
Date:
26 April 2016
Authors:
Arindam Das-Gupta, Gemma B. Estrada, Donghyun Park
Tags:
TAME, guidelines constructing TAMEs, impact of tax administration effectiveness on tax revenues, tax administration measure effectiveness, value-added tax administrations India

Print Article:

This paper proposes a method for constructing a tax administration measure of effectiveness or TAME, and describes its desirable properties. TAME was empirically constructed using data from external audits of value-added tax administrations of India's state governments. TAME was used to quantitatively assess the impact of tax administration effectiveness on tax revenues. The impact was found to be both statistically significant and large. The causes of tax administration effectiveness in the poorly performing states were then identified. Finally, this paper suggests guidelines for constructing TAMEs for other jurisdictions and time periods.

ERIA-DP-2016-17

Search ERIA.org

Latest Multimedia

Indonesia's ASEAN Chairmanship 2023 High-Level Policy Dialogue: ASEAN Digital Community 2045

ERIA Knowledge Lab Discusses Scaling Up Innovation and Digital Technology Ecosystem

Is ASEAN Ready for Electric Vehicles? | ASEAN Insights Podcast

Latest Articles

Lao PDR, Energy, White Paper
23 September 2024
Editor(s)/Author(s): Han Phoumin, Anousak Phongsavath
Coming soon: 23 September 2024   The Energy Security White Paper outlines[...]
SME, SME Policy Index
20 September 2024
Editor(s)/Author(s): ERIA
ISBN: 978-602-5460-58-6 coming soon: 20 September 2024 The SME Policy[...]