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Athanasios O. Tagkalakis
''Tax arrears and VAT revenue performance: Recent evidence from Greece''
( 2014, Vol. 34 No.2 )
Using regional data on VAT revenue collection over the period 2006-2011, we find that an increase in VAT-related tax arrears and uncollected (VAT related) fines reduce tax compliance and consequently result in lower VAT revenue. These findings are very important at the current juncture for Greece because they show that improvements in tax revenue administration and tax enforcement mechanisms can deter tax evasion, increase tax revenues and contribute to the on-going fiscal consolidation effort.
Keywords: taxation; VAT; arrears; compliance.
JEL: H2 - Taxation, Subsidies, and Revenue: General
E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General
Manuscript Received : Feb 24 2014 Manuscript Accepted : Jun 01 2014

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