H83 - Public Administration; Public Sector Accounting and AuditsReturn

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How Important is the Structure of the EU Economy to the VAT Collection?

Hana Zídková, Spyros Papadakis, Markéta Arltová, Ioannis Lomis, Anna Christou

Prague Economic Papers 2025, 34(1):1-25 | DOI: 10.18267/j.pep.880

VAT is one of the most important sources of the public revenues in the EU Member States; therefore, it is crucial to determine the factors of VAT collection. So far, only a few researchers analyzed the influence of individual economic sectors on the indicators of VAT collection, namely Compliance and Policy gaps. Therefore, the authors used the autoregressive distributed lag (ARDL) and Error Correction (EC) models to study the relationship between eleven economic sectors, the VAT Compliance Gap and the VAT Policy Gap, which were selected as the dependent variables. The research focused on twenty-five EU member states, and the examined time period was from 2005 to 2020. The results showed that the Compliance Gap is affected increasingly by the Construction and Arts sectors and decreasingly by the Agriculture and Manufacturing sectors. The Policy Gap was increasingly affected by the Real Estate, Public Administration, and Financial Services sectors. These findings established which economic sectors should receive 'special attention' from tax administrations in the EU countries to tackle tax evasion, and which are the most critical in making strategic decisions regarding tax legislation.

Some notes about decentralization process implications on public administration corruption in romania

Tudorel Andrei, Ani Matei, Stelian Stancu, Bogdan Oancea

Prague Economic Papers 2009, 18(1):26-37 | DOI: 10.18267/j.pep.339

The paper investigates some features of the corruption in the public administration in a country, which is in the process of integrating into the new structures of the European Union. We estimated the parameters of a regression model that analyses factors like political system pressure, administration transparency, and service quality provided by civil servants using data sets for a representative civil servants sample. Using the regression model and ANOVA we came to the conclusion, that the perception of the corruption has significant differences at the level of the four types of public administration institutions analysed in this paper. The main result is that the corruption level in the public administration is negatively influenced by the stability of the remuneration system, by the lack of transparency and by the political system pressure. On the other hand, church, media, and schools have a positive influence on the reduction of the corruption level.