Structural transformation and tax efficiency

Cevik, Serhan; Gottschalk, Jan; Hutton, Eric; Jaramillo, Laura; Karnane, Pooja; Sow, Moussé

doi:10.1111/infi.12346

Cited by 7 publications

(14 citation statements)

References 42 publications

(52 reference statements)

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Section: Research Objective and Methodologymentioning

confidence: 99%

“…The tax efficiency ratio is precise as the ratio of the actual VAT/GST revenue with the nominal GSDP of the state government with the product of the applicable standard VAT/GST rate at the sub-national level in a country. The same methodology has also been used by Cevik et al (2019), Mohanty et al (2017) and Hodzic and Celebi (2017) to measure the efficacy of VAT system at the sub-national and international levels. Keen (2013) and Mohanty et al (2017) have also used the VAT to GSDP as an efficiency metric and decomposed it into C-efficiency and consumption ratio by decomposing the VAT to GSDP ratio.…”

Section: Measurement Of Taxation System Efficiency In Indiamentioning

confidence: 99%

“…Over time, the efficiency and C-efficiency ratios become the most significant determinants of the evolution of taxation revenue for measuring the effectiveness of a taxation system across countries (Keen, 2013b;Cevik et al, 2019). The efficiency ratio is a major indicator of the efficiency of a taxation system which is widely used in the past literature for measuring VAT efficiency at national and international levels by Hodzic and Celebi (2017), Mohanty et al (2017), Ueda (2017), Adhikari (2019) and Ðord evi c et al (2019).…”

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India: an empirical analysis

Garg

Priyanka

Narwal

et al. 2023

AJB

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PurposeThe purpose of the current study is to examine the implications of the implementation of Goods and Service Tax (GST) on the revenue efficiency of the sub-national governments in India. Furthermore, the study aims to compare the revenue efficiency of the Indian states for the pre-GST and post-GST periods in India.Design/methodology/approachThe study has used the annual revenue of value-added tax (VAT)/GST of the Indian states for the period ranging from 2012–2013 to 2020–2021 for the pre- and post-GST periods. The empirical results are based on the panel regression model for examining the implications of GST adoption on the Indian states.FindingsThe analysis shows that the implementation of GST in India has negatively impacted the revenue efficiency of the Indian states. Moreover, the results affirm that the contribution of the service sector to the state's Net State Domestic Product (NSDP), credit-deposit ratio (CDR) and outstanding net bank credit (ONBC) ratio of schedule commercial banks (SCBs) positively and states' dependency on central transfers (DCT) negatively impact the tax revenue efforts of the state governments. Furthermore, the GST adoption has a greater impact on the revenue efficiency of the minor states in comparison to major states which may widen the inter-state disparity gap as GST revenue constitutes a major share in the Own Tax Revenue (OTR) of the Indian states in aggregate.Practical implicationsThe current study will act as a guide for government, policymakers and for the sitting of the fifteenth finance commission in India for future policy formulation on GST and compensation to the Indian states. Similarly, this study can be used as a base for conducting future studies on the implications of GST at the national, sub-national, and international levels.Originality/valuePrevious studies on the implications of GST are theoretical and conceptual. There is hardly any study at the national or sub-national level that has focused on the implications of GST on the revenue efficiency of the Indian states.

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Section: Research Objective and Methodologymentioning

confidence: 99%

Section: Measurement Of Taxation System Efficiency In Indiamentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India: an empirical analysis

Garg

Priyanka

Narwal

et al. 2023

AJB

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“…Time and again these sectors have played a pivotal role in the resource mobilization of a nation and also contributed towards the growth and development of a nation by promoting its economy positively. Cevik et al (2019), stated that a turbulent and volatile international market has always been a barrier towards the effective mobilization of resources and this has been a setback for the economy for that nation. In such cases, the growth and development activity of the nation generally ceases or takes place at a much slower rate than the expected rate.…”

Section: Impact Of Revenue Mobilization On Structural Transformationmentioning

confidence: 99%

Role of Revenue Mobilisation in the Growth and Development of Economy: A Case Analysis of Greece

Kalogiannidis¹

2021

RWE

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The mobilizing processes in terms of long-term impact on the economy of Greece and the euro zone. Thereafter, Troika was invented in order to facilitate Greece to overcome the historical crisis.Research aim: The research has its focus on bureaucratic obstacles as well as complicated policies of fiscal laws under European Governance and regulations. Revenue mobilization might have influenced the country from a huge amount of debts. Since, it has been proved to be productive and effective, as per policies formed from the transferable Troika’s policies. The contemporary crisis was handled with the resiliency of revenue mobilization along with digitization and innovations. The primary objective of the tax system is to raise the revenue that will aid in offering the nation with valuable services to the citizens, developing the nation, encouraging innovations and trade.Period: the period of imposing revenue mobilization in the growth and the development of the economy of Greece.Research method: After the whole research study the methodologies used is the secondary methods where no analysis or physical surveys are done. The primary methods are not used all the methods are based on the researches and the studies available. The effects that have been observed by the development functions and the statistics that is available after the influence of the growth after the revenue mobilization.Country: The country taken here is GREECEResearch result: Revenue mobilization has been considered as an excellent choice for the development of the economy of a country. Taking help from the International Monetary Fund or the World Bank is considered as debt which has to be repaid, whereas revenue is collected from the country itself as taxation and tariffs. The revenue has helped the government to accumulate capital for various expenditures in the development of the nation such as building infrastructure and improving health facilities.

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The heterogeneous effects of labor informality on VAT revenues: Evidence on a developed country

Sacchi

2020

Journal of Macroeconomics

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Structural transformation and tax efficiency

Cited by 7 publications

References 42 publications

Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India: an empirical analysis

Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India: an empirical analysis

Role of Revenue Mobilisation in the Growth and Development of Economy: A Case Analysis of Greece

The heterogeneous effects of labor informality on VAT revenues: Evidence on a developed country

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