Concepedia

Vat Administration

VAT Administration is the systematic process of implementing, monitoring, and enforcing value-added tax policies by tax authorities, distinguished from other fiscal administrative functions by its specific focus on the collection, compliance, and management of VAT within a national or supranational tax system.

116

Publications

4.1K

Citations

193

Authors

104

Institutions

Publications per year

2017–2026

42

Parents

Children

Publications

116

VistA—U.S. Department of Veterans Affairs national-scale HIS

Stephen C. Brown · International Journal of Medical Informatics · 2002 · 241 citations

, , +2

Designing Vat Systems: Some Efficiency Considerations

Ali Agha, Jonathan Haughton · The Review of Economics and Statistics · 1996 · 205 citations

, , +15

VAT Fraud and Evasion: What Do We Know and What Can Be Done?

Michael Keen, Stephen Smith · National Tax Journal · 2006 · 181 citations

, , +17

Who pays sales taxes? Evidence from French VAT reforms, 1987–1999

Clément Carbonnier · Journal of Public Economics · 2007 · 151 citations

, , +14

Global Trends and Issues in Value Added Taxation

Sijbren Cnossen · International Tax and Public Finance · 1998 · 134 citations

, , +15

1–5 of 116

Authors

193

  1. SC
    Sijbren Cnossen

    Erasmus University Rotterdam, Netherlands

    9 publications · 421 citations

    9

    h-index

  2. MK
    Michael Keen

    International Monetary Fund, United States

    4 publications · 368 citations

    4

    h-index

  3. RM
    Richard M. Bird

    University of Toronto, Canada

    3 publications · 70 citations

    3

    h-index

  4. SS
    Stephen Smith

    Institute for Fiscal Studies, United Kingdom

    2 publications · 292 citations

    2

    h-index

  5. TA
    T. A. Coffelt

    U.S. Arid Land Agricultural Research Center, United States

    2 publications · 47 citations

    2

    h-index

1–5 of 193

Institutions

104

  1. International Monetary Fund

    Washington D.C., United States

    6 h-index

    5 publications

    370 citations

  2. Ifo Institute for Economic Research

    Munich, Germany

    5 h-index

    7 publications

    254 citations

  3. Southwestern University of Finance and Economics

    Chengdu, China

    3 h-index

    3 publications

    67 citations

  4. Victoria University of Wellington

    Wellington, New Zealand

    3 h-index

    3 publications

    59 citations

  5. Boston University

    Boston, United States

    3 h-index

    4 publications

    194 citations

  6. Zhongnan University of Economics and Law

    Wuhan, China

    3 h-index

    5 publications

    217 citations

  7. University of Michigan

    Ann Arbor, United States

    3 h-index

    4 publications

    98 citations

  8. University College London

    London, United Kingdom

    3 h-index

    3 publications

    347 citations

1–8 of 104

Venues

  1. SSRN Electronic Journal

    Repository · 17 publications · 450 citations

    12

    h-index

  2. International Tax and Public Finance

    5 publications · 305 citations

    5

    h-index

  3. National Tax Journal

    NTJ · 5 publications · 295 citations

    5

    h-index

  4. EC Tax Review

    4 publications · 81 citations

    4

    h-index

  5. IMF Working Paper

    4 publications · 108 citations

    4

    h-index

1–5