Vat Compliance

VAT Compliance is a regulatory adherence mechanism within tax administration that consists of the extent to which taxable persons accurately and timely fulfill their obligations under value-added tax laws, including registration, reporting, payment, and record-keeping.

157

Publications

6.5K

Citations

272

Authors

138

Institutions

Publications per year

2017–2026

Parents

Value-added Tax

Children

Cross-border Consumer VatOutput Tax ReportingReal-time Transaction ReportingSimplified Vat SchemesTaxable Supply DeterminationTaxpayer Registration ThresholdsValue-added Tax Self-assessmentVat Administration SystemsVat Dispute ResolutionVat Liability Determination

Publications

157

No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax

Dina Pomeranz · American Economic Review · 2015 · 772 citations · Full text

Law, Public Finance, Tax Law +13

Designing Vat Systems: Some Efficiency Considerations

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

Law, Economics, Public Finance +15

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

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

Law, Public Finance, Regulatory Policy +17

Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru

Matthieu Bellon, Era Dabla‐Norris, Frederico Lima · Journal of Public Economics · 2022 · 165 citations · Full text

Law, Accountancy, Accounting +15

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

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

Public Affairs, Public Finance, Public Policy +14

1–5 of 157

Authors

272

SC
Sijbren Cnossen
Erasmus University Rotterdam, Netherlands
9 publications · 395 citations
9
h-index
MK
Michael Keen
International Monetary Fund, United States
6 publications · 476 citations
6
h-index
RD
Rita de la Feria
University of Leeds, United Kingdom
5 publications · 168 citations
5
h-index
GM
Giulia Mascagni
International Centre for Tax and Development, United Kingdom
3 publications · 185 citations
3
h-index
MB
Matthieu Bellon
International Monetary Fund, United States
3 publications · 208 citations
3
h-index

1–5 of 272

Institutions

138

1–8 of 138

Venues

SSRN Electronic Journal
Repository · 21 publications · 559 citations
13
h-index
International Tax and Public Finance
8 publications · 405 citations
8
h-index
RePEc: Research Papers in Economics
Repository · 6 publications · 212 citations
6
h-index
IMF Working Paper
5 publications · 175 citations
5
h-index
EC Tax Review
5 publications · 108 citations
5
h-index

1–5