МЕРЕЊЕ ЕФИКАСНОСТИ ПДВ-а У ЗЕМЉАМА ВИШЕГРАДСКЕ ГРУПЕ
DOI:
https://doi.org/10.22190/TEME220211008AKljučne reči:
ПДВ, ефикасност, панел моделирање, земље Вишеградске групеApstrakt
Порез на додату вредност представља један од главних пореских облика јер генерише највише прихода и даје велики допринос буџету сваке земље. Сврха овог рада је да утврдити ефикасност ПДВ-а у земљама Вишеградске групе (Чешка, Мађарска, Пољска и Словачка) за временски период између 1995. и 2020. године. Просечна вредност ПДВ ефикасности је износила 0.51 у Вишеградском региону, при чему је овај индикатор побољшан након придруживања ових економија Европској унији. Резултати емпиријског истраживања, добијени мерењем путем индикатора Ц-ефикасности, показују да бруто домаћи производ по глави становника, финална потрошња и приходи по основу ПДВ-а имају позитиван утицај на ПДВ ефикасност. С друге стране, резултати показују да повећање ПДВ стопе доводи до нижег нивоа ефикасности ПДВ-а у одабраним земљама. Коначно, придруживање Вишеградског региона ЕУ је имало позитивне импликације на продуктивност и ефикасност ПДВ система посматраних земаља. Емпиријски налази сугеришу да владе земаља Вишеградске групе треба да се фокусирају на већу стопу раста БДП-а по глави становника и на финалну потрошњу како би стимулисале приходе по основу ПДВ-а. Такође, креатори политика ових земаља могу повећати приходе од ПДВ-а ширењем пореске основице, како би се избегао негативан ефекат повећања стандардне ПДВ стопе на ефикасност ПДВ-а.
Reference
Abramovsky, L., Phillips, D., & Warwick, R. (2017). Redistribution, Efficiency and the Design of VAT: A Review of the Theory and Literature. IFS Briefing Note BN212; The Institute for Fiscal Studies: London, United Kingdom.
Acosta-Ormaechea, S., Sola, S., & Yoo, J. (2019). Tax composition and growth: A broad cross-country perspective. German Economic Review, 20, 1-37. https://doi.org/10.1007/s10797-021-09681-2
Acosta-Ormaechea, S., & Morozumi, A. (2021). The value-added tax and growth: design matters. International Tax and Public Finance, 28, 1211-1241. https://doi.org/10.1007/s10797-021-09681-2
Adamczyk, A. (2015). Fiscal Efficiency of VAT in EU Member States. Eurasian Journal of Economics and Finance. 3(2), 23-29. https://doi.org/10.15604/ejef.2015.03.02.003
Adhikari, B. (2020). Does a value-added tax increase economic efciency? Economic Inquiry, 58, 496–517. https://doi.org/10.111/ecin.12847
Aizenman, J. & Jinjarak, Y. (2008). The collection efficiency of the Value Added Tax: Theory and international trade. The Journal of International Trade & Economic Development, 17(3), 391-410. https://doi.org/10.1080/09638190802137059
Akitoby, B., Baum, A., Clay, H., Harrison, O., Primus, K., & Salins, V. (2019). Tax revenue mobilization episodes in developing countries. Policy Design and Practice, 3(1), 1-29. https://doi.org/10.1080/25741292.2019.1685729
Alavuotunki, K., Haapanen, M., & Pirttilä, J. (2018). The Effects of the Value-Added Tax on Revenue and Inequality. The Journal of Develoment Studies, 55(4), 1-19. https://doi.org/10.1080/00220388.2017.1400015
Alm, J., & El-Ganainy, A. (2012). Value-added taxation and consumption. International Tax and Public Finance, 20(1), 105-128. https://doi.org/10.1007/s10797-012-9217-0
Baum, A., Gupta, S., Kimani, E., & Tapsoba, S.J. (2017). Corruption, Taxes and Compliance. IMF Working Paper 17/255. International Monetary Fund, Washington, D. C.
Benkovskis, K., Fadejeva, L., & Kalnberzina, K. (2012), Price setting behaviour in Latvia: Econometric evidence from CPI micro data, Economic Modelling, 29(6), 2115-2124. https://doi.org/10.1016/j.econmod.2012.07.003
Bikas, E., & Malikonytė, G. (2020). Assessment of factors determining VAT GAP: A case study of Lithuania. Journal of Security and Sustainability Issues, 10(1), https://doi.org/10.9970/jssi.2020.10.1(3)
Bostan, I., Popescu, C., Istrate, C., & Robu, I.B. (2017). The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices. Amfiteatru Economic, 19(45), 581-594.
Cashin, D., Unayama, T. (2021). The Spending and Consumption Response to a VAT Rate Increase. National Tax Journal, 74(2), 313-346. https://doi.org/10.1086/714368
Cevik, S., Gottschalk, J., Hutton, E., Jaramillo, L., Karnane, P., Sow, M. (2019). Structural transformation and tax efficiency. International Finance, 22(3), 341-379, https://doi/10.1111/infi.12346
Chang, E.S., Gavin, E., Gueroguiev, N., Honda, J., & Baer, K. (2020). Raising Tax Revenue: How to Get More from Tax Administrations? IMF WP, 142, 1-42. Washington, D.C. https://doi.org/10.5089/9781513550831.001
Cnossen, S. (2015). Mobilizing VAT revenues in African countries. International Tax and Public Finance, 22(6), 1077-1108. https://doi.org/10.1007/s10797-015-9348-1
Dobranschi, M., & Nerudová, D. (2018). Tax collision: the effect of VAT and excise duties on the retail price of unleaded gasoline. Ekonomický časopis, 66(7), 643-664.
Dobrović, J., Rajnoha, R., & Šuler, P. (2021). Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia. Oeconomica Copernicana, 12(3), 701-728. https://doi.org/oc.2021.023
Đorđević, M., Đurović Todorović, J. & Ristić, M. (2019). Improving performance of VAT system in developing EU countries: Estimating the determinants of the ratio C-efficiency in the period 1997-2017. Facta Universitatis Series: Economics and Organization, 16(3), 239-254. https://doi.org/10.22190/FUEO1903239D
Frizis, I., Glowacki, K., & Hoskova, K. (2017). Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Final Report. CASE Reports, No. 490. Center for Social and Economic Research, Warsaw.
Gaspar, V., Jaramilo, L., & Wingender, P. (2016). Tax Capacity and Growth: Is There a Tipping Poing? IMF Working Paper 16/234, International Monetary Fund, Washington D.C.
Gendron, P., & Bird, R.M. (2020). VAT Gaps in Developing Countries: Measurement, Administration and Politics, available at: http://dx.doi.org/10.2139/ssrn.3696578
Giesecke, J. & Tran, N.H. (2012). A general framework for measuring VAT compliance rates. Applied Economics, 44(15), 1867-1889. https://doi.org/10.1080/00036846.2011.554382
Gurrib, I. (2017). An assessment of the potential VAT revenue collection for the United Arab Emirates. Macroeconomics and Finance in Emerging Market Economies, 10(3), 1-16. https://doi.org/10.1080/17520843.2017.1321028
Hodžic, S., & Celebi, H. (2017). Value added tax and its efficiency: EU-28 and Turkey, UTMS Journal of Economics, 8(2), 79-90
Hondroyiannis, G. & Papoikonomou, D. (2020). The effect of card payments on VAT revenue in the euro area: evidence from a panel VECM. Journal of Economic Studies, 47(6), 1281-1306. https://doi.org/10.1108/jes-03-2019-0138
Ivanová, E., & Masárová, J. (2018). Performance evaluation of the Visegrad Group countries. Economic Research-Ekonomska Istraživanja, 31(1): 270-289. https://doi.org/10.1080/1331677X.2018.1429944
Jędrzejek, C. (2016). VAT Fraud in Selected European Union Countries and ITS Possible Macroeconomic Implications. Risk Management in Public Administration. 411-432. https://doi.org/10.1007/978-3-319-30877-7_14
Kalaš, B., Mirović, V., & Andrašić, J. (2020). Cointegration analysis of indirect taxes and economic growth in the Republic of Serbia. The Annals of the Faculty of Economics in Subotica, 56(44), 03-10. https://doi.org/10.5937/AnEkSub2044003K
Kalyva, A., Naudts, H., & Princen, S (2016). The French VAT System and Revenue Efficiency; Economic Briefs; Publications Office of the European Union: Luxembourg.
Keen, M. (2013). The Anatomy of the VAT. IMF Working paper WP13/111. International Monetary Fund. Washington D.C.
Koišová, E., Grmanová, E., Škrovánková, K., Kostrová, J. (2019). Competitiveness of Regions in the Visegrad Group Countries. Inzinerine Ekonomika – Engineering Economics, 30(2), 203-210. https://doi.org/10.5755/j01.ee.30.2.21746
Kotlińska, J., Zukowski, M., Marzec, P, Kuśpit, J., & Błasiak, Z.A. (2020). Household Consumption and VAT Revenue in Poland. European Research Studies Journal, 20(3), 580-605.
Kowal, A., Przekota, G. (2021). VAT Efficiency – A Discussion on the VAT System in the European Union. Sustainability, 13(9), 1-16. https://doi.org/10.3390/su13094768
Kubjatkova, A., Krizanova, A. & Jurickova, V. (2021). Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study. SHS Web on Conferences 1-7. https://doi.org/10.1051/shsconf/20219101009
Majerová, I. (2016). The impact of some variables on the VAT gap in the member states of the European Union company. Oeconomia Copernicana, 7(3), 339–355. https://doi.org/10.12775/OeC.2016.020
Mavungu Ngoma, M, & Krsic, K. (2017). Assessing the impact of tax administration reforms in Sub-Saharan Africa, MPRA Paper No. 89275, München. https://mpra.ub.
uni-muenchen.de/89275/
Meheš, M., Stašková, S., & Lukáč, J. (2019). Effectiveness of VAT collection in the Slovak Republic. Acta Oeconomica Cassoviensia, 12(1), 45-52.
Rabatinova, M. (2016). VAT evasion in Visegrad countries. Scientific Conference on Social Sciences and Arts, SGEM Conference Proceedings, 685-694. https://doi.org/10.5593/SGEMSOCIAL/2016/B23/S06.086
Ramírez-Álvarez, J., & Carrillo-Maldonado, P. (2020). Indicator of the efficiency of value added tax and income tax collection in Ecuador. CEPAL Review 131, 70-86.
Remeikiene, R., Rozsa, Z., Gaspareniene, L., Chadysas, V., & Ginevicius, R. (2018). Regional Estimates of the Shadow Economy in Lithuania. Inzinerine Eknomika-Engineering Economics, 29(4), 386-396. https://doi.org/10.5755/j01.ee.29.419438
Sok-Gee, C., Zulkufly, R., & Mohd Zaini Abd, K. (2017). Government Spending Efficiency on Economic Growth: Roles of Value-added Tax. Global Economic Review, 46(2), 1–27. htpps://doi.org/10.1080/1226508X.2017.1292857
Sokolovska, O., & Sokolovskyi, D. (2015). VAT efficiency in the countries worldwide. Munich Personal RePEc Archive, MPRA Paper No. 66422, available at: https://mpra.ub.uni-muenchen.de/66422/
Tagkalakis, A. (2014). The determinants of VAT revenue efficiency: recent evidence from Greece. Bank of Greece Eurosystem, Working Paper 181.
Tanzi, V., & Davoodi, H.R. (2000). Corruption, Growth, and Public Finances. IMF Working Paper 00/182, International Monetary Fund. Washington D.C.
Tóth, P., Cupák, A., & Rizov, M. (2021). Measuring the Efficiency of VAT Reforms: A Demand System Simulation Approach, Oxford Economic Papers, University Press, Oxford, http://dx.doi.org/10.1093/oep/gpaa052
Ufier, A. (2014). Quasi-experimental analysis on the effects of adoption of a value added tax. Economic Inquiry, 52, 1364–1379. https://doi/10.1111/ecin.12099
Visegrad Group. (2021). About the Visegrad Group. retrieved from http://www.visegradgroup.eu
Wang, L., Rousek, P., & Haškova, S. (2021). Laffer Curve – A comparative study across the V4 (Visegrad) countries. Entrepreneurship and Sustainability Issues, 9(2), 433-445. https://doi.org/10.9770/jesi.2021.9.2(28)
Zídková, H. (2014). Determinants of VAT gap in EU. Prague Economic Papers, 23(4), 514-530. https://doi.org/10.18267/j.pep.496
