<abstract xmlns="http://www.w3.org/1999/xhtml"><p>While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes the tax benefits in use. However, the author believes that policymakers neglect the feedback mechanism, offered by the tax statistics – the signal function of the taxes. The author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. The paper further suggests the possible course of action for the policymakers.</p></abstract>

While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes the tax benefits in use. However, the author believes that policymakers neglect the feedback mechanism, offered by the tax statistics – the signal function of the taxes. The author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. The paper further suggests the possible course of action for the policymakers.

What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)

NISPAcee Journal of Public Administration and Policy

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)"}

While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes...

What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)

Published Online: Dec 30, 2016

Page range: 239 - 269

DOI: https://doi.org/10.1515/nispa-2016-0022

Keywords
functions of taxes, signal function, VAT, tax harmonization, tax competition, import, export, domestic trade

© 2016 NISPAcee

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)

Published Online: Dec 30, 2016

Page range: 239 - 269

DOI: https://doi.org/10.1515/nispa-2016-0022

Keywordsfunctions of taxes, signal function, VAT, tax harmonization, tax competition, import, export, domestic trade

© 2016 NISPAcee

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
functions of taxes, signal function, VAT, tax harmonization, tax competition, import, export, domestic trade