The purpose of the study is to review the results of digitalisation of value added tax (VAT) in the Sverdlovsk region. The article reveals the general aspects of digitisation of VAT and introduces its chronology in the region. The experience of digitising the administration of VAT in the countries of the European Union is considered and the coefficient of VAT efficiency for a number of countries is calculated. A comparative analysis of the results of VAT digitalisation in Russia and the Sverdlovsk region is also presented. In order to compare the results of digitalisation, the indicators of VAT efficiency (C-efficiency) and its collection are estimated. Further, the article highlights the problems of VAT digitalisation. In conclusion, the authors consider the reasons for the success of VAT digitalisation in Russia and the Sverdlovsk region, and also present prospects for the digital VAT development, in particular, the transition to intellectual tax.
Original languageEnglish
Pages (from-to)158-175
Number of pages18
JournalInternational Journal of Economic Policy in Emerging Economies
Volume16
Issue number2/3/4
DOIs
Publication statusPublished - 2022

    ASJC Scopus subject areas

  • Economics and Econometrics

ID: 41995627