VAT Auditing is a systematic examination and verification process, within the broader category of tax compliance activities, that specifically entails the review of financial records, transactions, and VAT-related documentation to ensure adherence to value-added tax regulations and the accuracy of reported liabilities.
11
Publications
227
Citations
25
Authors
15
Institutions
Publications per year
2017–2026
6
Parents
Publications
11
E-invoicing, tax audits and VAT compliance
Christos Kotsogiannis, Luca Salvadori, John Karangwa et al. · Journal of Development Economics · 2024 · 23 citations · Full text
Law, Accountancy, Accounting +17
1–5 of 11
Authors
25
- JK
2
h-index
- AZ
2
h-index
- SC
1
h-index
- VJ
1
h-index
- PS
1
h-index
1–5 of 25
Institutions
15
Karel Englis College
Brno, Czechia
1 h-index
1 publications
19 citations
Mendel University in Brno
Brno, Czechia
1 h-index
1 publications
19 citations
Peking University
Beijing, China
1 h-index
2 publications
24 citations
University of Washington
Seattle, United States
1 h-index
1 publications
13 citations
Sun Yat-sen University
Guangzhou, China
1 h-index
2 publications
24 citations
Al-Hussein Bin Talal University
Ma'an, Jordan
1 h-index
3 publications
66 citations
University of Hong Kong
Pok Fu Lam, Hong Kong
1 h-index
1 publications
13 citations
Chinese University of Hong Kong
Hong Kong, Hong Kong
1 h-index
1 publications
13 citations
1–8 of 15
Venues
- SSRN Electronic Journal
Repository · 2 publications · 26 citations
2
h-index
- Journal of Accounting Finance and Auditing Studies
JAFAS · 1 publications · 12 citations
1
h-index
- Procedia - Social and Behavioral Sciences
1 publications · 19 citations
1
h-index
- Our Economy Journal of Contemporary Issues in Economics and Business
1 publications · 12 citations
1
h-index
- Sustainability
1 publications · 13 citations
1
h-index
1–5