به اشتراک گذاری اطلاعات برای اهداف مالیات بر مصرف: تجزیه و تحلیل تجربی

The paper studies the determinants of information sharing between Swedish tax authorities and 14 EU tax authorities for value-added tax (VAT) purposes. It is shown that trade-related variables (such as the partner country’s net trade position and population size), reciprocity, and legal arrangements are significant determinants of Sweden’s trade in tax information. Countries that are net exporters of goods to Sweden appear to be net importers of information from Sweden, reflecting their need for information to combat export-related VAT fraud. Reciprocity plays a more important role in Sweden’s export of information upon official request than in its spontaneous export of information.