کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5057737 1476606 2017 4 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The effect of card payments on VAT revenue: New evidence from Greece
ترجمه فارسی عنوان
اثر پرداخت کارت بر درآمد مالیات بر ارزش افزوده: شواهد جدید از Greeceâ ؟؟؟؟
کلمات کلیدی
H21؛ H25؛ H26؛ مالیات بر ارزش افزوده پرداخت کارت؛ ضرایب متغیر زمان یونان
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
چکیده انگلیسی


- A 1pp increase in the share of card payments in private consumption results in approximately 1% higher VAT revenue through increased compliance.
- Lowering the VAT rate can generate revenue gains.
- Card transactions may facilitate tax buoyancy.

The anticipated positive effect of card payments on VAT revenue performance has eluded empirical confirmation. The case of Greece provides a unique study ground, as the imposition of restrictions on cash withdrawals in July 2015 triggered a surge in card payments and in VAT revenue. Applying time-varying coefficient methods to Greek data during 2003q4-2016q2 we find that (i) a 1pp increase in the share of card payments in private consumption results in approximately 1% higher revenue through increased compliance; (ii) lowering the VAT rate can generate revenue gains; (iii) card transactions may facilitate tax buoyancy.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Economics Letters - Volume 157, August 2017, Pages 17-20
نویسندگان
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